MEMORANDUM AND ORDER
LAMAR W. DAVIS, Jr., Chief Judge.
A trial of the above-captioned case was conducted on February 2, 1994. After considering the evidence, applicable authorities and the argument of counsel, I make the following Findings of Fact and Conclusions of Law.
FINDINGS OF FACT
Debtor filed a petition for relief under Chapter 13 of the Bankruptcy Code on April 17, 1992. Debtor properly scheduled the Internal Revenue...
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