AMENDED MEMORANDUM OPINION
LETITIA Z. CLARK, Bankruptcy Judge.
On June 24, 1994 this court rendered a Memorandum Opinion and Judgment which was entered on June 27, 1994 (Docket Nos. 232 & 233) wherein certain findings of fact and conclusions of law were made and a Judgment issued denying without prejudice the Motion to Compel Debtors to Pay Taxes (Docket No. 185). Thereafter, the United States of America filed a Motion to Alter or Amend Judgment...
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