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IN RE EASTWOOD

Bankruptcy No. 93-50083S. Adv. No. 93-5008.

164 B.R. 989 (1994)

In re Glenn E. EASTWOOD, Sr. and Jeannie E. Eastwood. Glenn E. EASTWOOD, Sr. and Jeannie E. Eastwood, Plaintiffs, v. DEPARTMENT OF the TREASURY, INTERNAL REVENUE SERVICE, UNITED STATES of America, Defendant.

United States Bankruptcy Court, E.D. Arkansas, Pine Bluff Division.

February 24, 1994.

Attorney(s) appearing for the Case

William Benton, Pine Bluff, AR, for plaintiffs.

Tamera Fine-Trail, Washington, DC, for defendant.

ORDER GRANTING THE UNITED STATES MOTION FOR SUMMARY JUDGMENT

MARY D. SCOTT, Bankruptcy Judge.

THIS CAUSE is before the Court upon the cross-motions for summary judgment filed by the parties. The United States filed the response to the debtors' cross-motion for summary judgment on January 14, 1994, at which time the matter was under submission. The debtors initiated this adversary proceeding on June 15, 1993, seeking a determination that federal income...

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