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IN RE SCHREIBER

Bankruptcy No. 91 B 16970. Adv. No. 93 A 00918.

163 B.R. 327 (1994)

In re Elmer J. SCHREIBER and Linda Schreiber a/k/a Linda Spies, Debtors. Linda SCHREIBER a/k/a Linda Spies, Plaintiff, v. The UNITED STATES of America, DEPARTMENT OF the TREASURY INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, N.D. Illinois, E.D.

January 21, 1994.

Attorney(s) appearing for the Case

Arthur G. Jaros, Jr., Richter & Jaros, Oak Brook, IL, for plaintiff.

David E. Cohen, Skokie, IL, Chapter 7 Trustee.

Samuel D. Brooks, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, DC.

Mayer Silber, Dist. Counsel, I.R.S., Chicago, IL.

MEMORANDUM OPINION

JACK B. SCHMETTERER, Bankruptcy Judge.

This adversary proceeding relates to the bankruptcy petition of Elmer and Linda Schreiber ("Schreibers" or "Debtors") filed under Chapter 11 of the Bankruptcy Code, Title 11 U.S.C. Their Plan was confirmed. Pursuant thereto, their house was later sold. The net proceeds of that sale are here in dispute. The United States asserts a tax lien against those...

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