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MARTIN v. I.R.S.

No. 5:94-CV-672-F. Bankruptcy No. 93-02215-8-JRL.

180 B.R. 90 (1994)

In re David G. MARTIN, Debtor-Appellant, v. INTERNAL REVENUE SERVICE, Appellee.

United States District Court, E.D. North Carolina, Western Division.

December 14, 1994.

Attorney(s) appearing for the Case

David G. Martin, Wilmington, NC, pro se.

Lawrence P. Blaskopf, U.S. Dept. of Justice, Trial Atty., Tax Div., Washington, DC, for I.R.S.

ORDER

JAMES C. FOX, Chief Judge.

Statement of the Case

On August 18, 1993, David Martin (hereinafter "Martin"), debtor-appellant herein, filed a voluntary petition for bankruptcy, pursuant to Chapter 13 of the Bankruptcy Code. On December 22, 1993, the Internal Revenue Service (hereinafter the "IRS"), filed a proof of claim form in this matter, alleging a tax liability in the amount of $129,245.19. The IRS proof of claim, although not filed...

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