IN RE COOK

Bankruptcy No. 92-42160S.

150 B.R. 439 (1993)

In re Charles J. COOK and Margaret A. Cook.

United States Bankruptcy Court, E.D. Arkansas, W.D.

February 2, 1993.


Attorney(s) appearing for the Case

Tamara Fine-Trail, Washington, DC, for the U.S., Tax Div., U.S. Dept. of Justice.

Andrew Clark, Little Rock, AR, for debtors.

Debra A. Green, Asst. Atty. Gen., Austin, TX, for the U.S.

James F. Dowden, Little Rock, AR.

A.L. Tenney, Chapter 13 Trustee.


ORDER OVERRULING OBJECTION TO PROOF OF CLAIM

MARY D. SCOTT, Bankruptcy Judge.

THIS CAUSE is before the Court upon the Objection to Claim filed by the debtors on November 5, 1992. The debtors assert that the United States claim for Internal Revenue taxes is unsecured, rather than secured as stated in the United States proof of claim. This assertion is based upon two separate contentions. First debtor argues that since the debtor's property is exempt, the...

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