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HOLLAR v. U.S.

Nos. 2:93CV00714, 2:93CV00729.

174 B.R. 198 (1994)

Wilbur P. HOLLAR and Ruth Carol Hollar, Appellants, v. UNITED STATES of America, Appellee.

United States District Court, M.D. North Carolina, Winston-Salem Division.

August 8, 1994.

Attorney(s) appearing for the Case

Wilbur P. Hollar and Ruth Carol Hollar, pro se.

Thomas Holderness, U.S. Dept. of Justice, for US (IRS).

MEMORANDUM OPINION

TILLEY, District Judge.

This opinion consolidates two bankruptcy appeals brought by appellants Wilbur and Ruth Hollar. In civil case number 2:93CV00714, the Hollars appeal the Bankruptcy Court's order in their Chapter 13 bankruptcy proceeding (Bankr. Case No. 93-11389) allowing the Internal Revenue Service's secured and priority claims against the bankruptcy estate. In the second case, civil...

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