ORDER
GEORGE B. NIELSEN, Jr., Bankruptcy Judge.
This matter arises on the debtors' objection to the claim of the Arizona Department of Revenue, which asserts a $7,000 priority income tax claim. 11 U.S.C. § 507(a)(7). Since debtors did not file returns for the relevant period, creditor filed an estimated claim.
The joint debtors are Native Americans. Mrs. Smith is an enrolled member of the Hopi Tribe. Mr. Smith ethnically is a Navajo, although...
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