MEMORANDUM OPINION AND ORDER
RICHARD N. DeGUNTHER, Bankruptcy Judge.
This matter comes before the Court on the Motion of the Chapter 13 Trustee, James E. Kohlhorst, to Dismiss the above-captioned Chapter 13 case, pursuant to the provisions of Bankruptcy Code Section 109(e). The Trustee is represented by Attorney Mary P. Gorman. The Debtors are represented by Attorney Harvey A. Meyers. The IRS (U.S.A.) is represented by Attorney Samuel D. Brooks.<...
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