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MATTER OF GLESS

Bankruptcy No. BK92-82102. No. A93-8036.

181 B.R. 414 (1993)

In the Matter of Donald GLESS, Debtor. Donald GLESS, Plaintiff, v. USA/IRS, Defendant.

United States Bankruptcy Court, D. Nebraska.

October 26, 1993.

Attorney(s) appearing for the Case

Albert Burnes of Burnes Law Office, Omaha, NE, for debtor.

Robert Metcalfe, Washington, DC, for USA/IRS.

MEMORANDUM

TIMOTHY J. MAHONEY, Chief Judge.

Hearing was held on September 3, 1993, on Motion for Summary Judgment filed by the USA/IRS. Appearing on behalf of the debtor was Albert Burnes of Burnes Law Office, Omaha, Nebraska. Appearing on behalf of USA was Robert Metcalfe of Washington, D.C. This memorandum contains findings of fact and conclusions of law required by Fed.Bankr.R. 7052 and Fed. R.Civ.P. 52. This is a core proceeding as defined by...

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