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IN RE GROGAN

Bankruptcy No. 91-91496-13.

158 B.R. 197 (1993)

In re Toby J. GROGAN and Amy J. Grogan, Debtors.

United States Bankruptcy Court, E.D. California.

July 23, 1993.

Attorney(s) appearing for the Case

Spencer P. McGrew, Modesto, CA, for debtor.

Bridgette M. Gibson, Sp. Asst. U.S. Atty., Sacramento, CA, for IRS.

MEMORANDUM OF DECISION ON OBJECTION TO CLAIM

JOSEPH W. HEDRICK, Jr., Bankruptcy Judge.

This matter came before the court on Toby and Amy Grogan's ("the Grogans") objection to the allowance of a post-confirmation proof of claim filed by the Internal Revenue Service ("the IRS"). The IRS was represented by Bridgette M. Gibson, Esq., Special Assistant U.S. Attorney. The Grogans were represented by Spencer P. McGrew, Esq., Faulkner and McGrew, Modesto, California...

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