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IN RE COLE

Bankruptcy No. 91-43040-7-1-KMS.

172 B.R. 287 (1994)

In re Robert and Ruth COLE, Debtors.

United States Bankruptcy Court, W.D. Missouri.

September 21, 1994.

Attorney(s) appearing for the Case

Gary D. Barnes, Husch & Eppenberger, Kansas City, MO, for trustee.

Douglas S. Polsky, Kansas City, MO, for IRS.

ORDER ALLOWING AND SUBORDINATING CLAIM OF INTERNAL REVENUE SERVICE

KAREN M. SEE, Bankruptcy Judge.

On February 2, 1994, the court held a hearing on the response of the Internal Revenue Service to an order to show cause for disallowance of its claim. Douglas S. Polsky appeared for the IRS and Gary D. Barnes appeared for the bankruptcy trustee. The court made an oral ruling from the bench on that day.

The issue at the hearing was whether the...

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