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IN RE SMITH

Bankruptcy No. 1-91-02135. Adv. No. 1-92-0292.

165 B.R. 398 (1993)

In re Robert SMITH, Debtor. Robert SMITH, Plaintiff, v. INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, M.D. Pennsylvania.

November 24, 1993.

Attorney(s) appearing for the Case

Dorothy Feldman, Harrisburg, PA, for debtor/plaintiff.

Richard I. Miller, U.S. Dept. of Justice, Washington, DC, Michael S. Kane, U.S. Atty's Office, Harrisburg, PA, for defendant.

MEMORANDUM

ROBERT J. WOODSIDE, Chief Judge.

Procedural history

Debtor initially filed a petition for relief under Chapter 13 of the Bankruptcy Code on August 28, 1989. Debtor elected to withdraw this petition, and, on June 14, 1991, I issued an Order dismissing the case. On September 3, 1991, Debtor filed a second petition for relief, this time under Chapter 7 of the Bankruptcy Code. The case was administered as a no asset case, and...

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