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MATTER OF APPLING

Bankruptcy No. 91-30413.

162 B.R. 43 (1993)

In the MATTER OF Curtis APPLING and Geraldine Appling, Debtors.

United States Bankruptcy Court, M.D. Georgia, Athens Division.

December 22, 1993.

Attorney(s) appearing for the Case

Quintress J. Gilbert, Asst. U.S. Atty., Macon, GA, for I.R.S.

Tony D. Coy, Athens, GA, for debtors.

Camille Hope, Macon, GA, for the Chapter 13 Trustee.

MEMORANDUM OPINION

ROBERT F. HERSHNER, Jr., Chief Judge.

Camille Hope, Standing Chapter 13 Trustee, filed an Objection to Claim on July 15, 1993. The Internal Revenue Service ("IRS")1 filed a response on August 16, 1993. A hearing was held on October 13, 1993. The Court, having considered the evidence presented and the briefs of counsel, now publishes this memorandum opinion.

Curtis Appling and Geraldine Appling...

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