IN RE BOURQUE

Bankruptcy No. 91-10570-JNG.

153 B.R. 87 (1993)

In re Janice T. BOURQUE, Debtor.

United States Bankruptcy Court, D. Massachusetts.

April 12, 1993.


Attorney(s) appearing for the Case

Joseph I. Schindler, Boston, MA, for debtor.

Charles J. Cannon, Eugene J. Rossi, Trial Attys. for Tax Div., Washington, DC, for U.S. Dept. of Justice, I.R.S.


MEMORANDUM

JAMES A. GOODMAN, Chief Judge.

I. INTRODUCTION

The matter before the Court is the objection to the claim of the Internal Revenue Service (the "IRS") filed by Janice T. Bourque ("Bourque" or the "Debtor"). The Court conducted an evidentiary hearing with respect to the Debtor's objection on December 4, 1992. The parties submitted a Joint Pre-Trial Statement prior to the hearing, as well as post-trial memoranda 60 days after the hearing....

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