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MATTER OF WASHINGTON

Adv. No. 93-4014.

172 B.R. 415 (1994)

In the Matter of Gail K. WASHINGTON (Chapter 13 Case 92-40489), Debtor. Gail K. WASHINGTON, Plaintiff, v. INTERNAL REVENUE SERVICE and United States of America, Defendants.

United States Bankruptcy Court, S.D. Georgia, Savannah Division.

May 13, 1994.

Attorney(s) appearing for the Case

Wade Gastin, Savannah, GA, for plaintiff.

James B. Thompson, Jr., Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, DC, for defendants.

MEMORANDUM AND ORDER

LAMAR W. DAVIS, Jr., Chief Judge.

The trial of the above case was held on February 2, 1994. After consideration of the evidence and applicable authorities I make the following Findings of Fact and Conclusions of Law.

FINDINGS OF FACT

Debtor's Chapter 13 case was filed March 9, 1992. Debtor properly scheduled the Internal Revenue Service ("IRS") as a creditor in...

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