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IN RE WERMELSKIRCHEN

Bankruptcy No. 93-11998.

170 B.R. 118 (1994)

In re Louis WERMELSKIRCHEN and Dorothy Wermelskirchen, Debtors.

United States Bankruptcy Court, N.D. Ohio, Eastern Division.

July 20, 1994.

Attorney(s) appearing for the Case

Jonathan P. Blakely, Cleveland, OH, for debtors.

Mario J. Fazio, Special Asst. U.S. Atty., Cleveland, OH.

Stephen D. Hobt, Cleveland, OH, for Charter One Bank.

John A. Valente, Cleveland, OH, for Salem Court Condo. Assoc.

MEMORANDUM OF OPINION AND ORDER

RANDOLPH BAXTER, Bankruptcy Judge.

I.

On May 27, 1994, this matter came on for a confirmation hearing on the Debtors' Amended Plan of Reorganization (Plan). Charter One Bank (Charter One) and the Internal Revenue Service (IRS) filed objections to the Amended Plan. The IRS withdrew its objection during the course of the hearing.

II.

The Debtors are married individuals who own four investment...

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