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IN RE HALLOCK

Bankruptcy No. B-87-06901-PHX-SSC.

154 B.R. 297 (1993)

In re Dale C. HALLOCK and Georgeanne G. Hallock, Debtors.

United States Bankruptcy Court, D. Arizona.

February 5, 1993.

Attorney(s) appearing for the Case

Dale C. Hallock, Georgeanne G. Hallock, pro se.

John N. Vogel, Vogel & Damore, Scottsdale, AZ, for trustee.

James D. Fox, Scottsdale, AZ, Chapter 7 Trustee.

Richard Patrick, United States Attorney's Office, Phoenix, AZ.

MEMORANDUM DECISION AND ORDER

SARAH SHARER CURLEY, Bankruptcy Judge.

By letter dated January 24, 1992, DALE C. HALLOCK, on behalf of himself and his wife, GEORGEANNE G. HALLOCK (the "Debtors"), requested that this Court set a hearing to determine to what extent a tax penalty due and owing by the Debtors to the United States, collected by the Internal Revenue Service, an agency of the United States ("IRS"), could be discharged in bankruptcy. Pursuant to an...

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