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IN RE PAGE

Bankruptcy No. 87-40885-7.

163 B.R. 196 (1994)

In re Eric T. PAGE, Debtor.

United States Bankruptcy Court, D. Kansas.

January 5, 1994.

Attorney(s) appearing for the Case

C. David Newbery, Alderson, Alderson, Montgomery & Newbery, Topeka, KS, for debtor.

Jaye Rooney, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, DC, for IRS.

Jan Hamilton, Hamilton, Peterson, Tipton & Keeshan, Topeka, KS.

Joseph I. Wittman, Topeka, KS, Trustee.

MEMORANDUM OF DECISION

JAMES A. PUSATERI, Chief Judge.

This case is before the Court on the debtor's objection to the claim of the Internal Revenue Service. Initially, the debtor contested the accuracy of both the original amount claimed and the amount now claimed, but the parties have resolved those issues through concessions made in their respective briefs. The remaining issue deals with 11 U.S.C.A. § 346(a) and (i)(2). The debtor is represented by...

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