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IN RE MARTIN

Bankruptcy No. 87-1757-A11, Adv. No. 92-90555-A11.

150 B.R. 43 (1993)

In re James J. MARTIN aka Jay Martin and James Jay Martin (Soc. Sec. No. 555-74-8970) and Patricia J. Martin (Soc. Sec. No. 559-66-1797), Debtors. James J. MARTIN and Patricia Martin, Plaintiffs, v. UNITED STATES of America, Defendant.

United States Bankruptcy Court, S.D. California.

January 29, 1993.

Attorney(s) appearing for the Case

Mikel R. Bistrow, Thomas J. Schoettle, Jr., Luce, Forward, Hamilton & Scripps, San Diego, CA, for debtors/plaintiffs.

William Braniff, U.S. Atty., Robert H. Plaxico, Asst. U.S. Atty., San Diego, CA, John P. Pirkle, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, DC, for the U.S.

MEMORANDUM OPINION

LOUISE DeCARL ADLER, Bankruptcy Judge.

Plaintiffs James J. Martin and Patricia J. Martin ("plaintiffs" or "debtors") moved this Court for a preliminary injunction against the Internal Revenue Service ("IRS") and an Order to Show Cause Re Contempt for Violation of Court Order regarding confirmation of the plan of reorganization, specifically procedures for determining and collecting income taxes for the tax years 1984, 1985 and 1986.

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