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IN RE SIMMS

Bankruptcy No. 91-30843-S-13.

177 B.R. 537 (1994)

In re James E. SIMMS and Sonja L. Simms, Debtors.

United States Bankruptcy Court, N.D. Ohio, Western Division.

November 15, 1994.

Attorney(s) appearing for the Case

Anthony B. DiSalle, Trustee, Toledo, OH.

Nicholas W. Jones, Delaware, OH, for debtors.

Robert G. Trusiak, Toledo, OH, for I.R.S.

MEMORANDUM OPINION AND DECISION

RICHARD L. SPEER, Bankruptcy Judge.

This cause comes before the Court upon Debtor's Objection to the Amended Proof of Claim filed by the Internal Revenue Service (hereafter "IRS"); the United States' Opposition to Debtors' Objection to Proof of Claim; and the supplemental memoranda filed by both parties. This Court has reviewed the arguments of Counsel, exhibits, relevant statutory and case law, as well as the entire...

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