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IN RE BARTON

Bankruptcy No. GG90-83741, Adv. No. 92-8401.

151 B.R. 110 (1993)

In re Gary P. BARTON and Deborah E. Barton, Debtors. Gary P. BARTON and Deborah E. Barton, Plaintiffs, v. UNITED STATES of America, INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, W.D. Michigan.

March 2, 1993.

Attorney(s) appearing for the Case

Larry A. Ver Merris, Grand Rapids, MI, for plaintiffs Gary P. and Deborah E. Barton.

Terry Zabel, U.S. Atty., Office of Dist. Counsel, I.R.S., Grand Rapids, MI, for defendant I.R.S.

OPINION REGARDING DEBTORS' OBJECTION TO ALLOWANCE OF CLAIM

JAMES D. GREGG, Bankruptcy Judge.

I. ISSUES

This adversary proceeding presents two issues. First, have the debtors timely filed an objection to a claim? Second, has the Internal Revenue Service properly filed an amendment to a claim or has it filed an untimely new claim?

II. JURISDICTION

This court has jurisdiction over the adversary proceeding pursuant to 28 U.S.C. &...

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