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IN RE HARRIS

Bankruptcy No. 93-2000-BKC-3P3.

167 B.R. 680 (1994)

In re Carl Jackson HARRIS, Jr. d/b/a C & J Harris Underground Construction and Julie Ann Harris, Debtors.

United States Bankruptcy Court, M.D. Florida, Jacksonville Division.

April 11, 1994.

Attorney(s) appearing for the Case

Richard A. Perry, Ocala, FL, for debtors.

Harris L. Bonnette, Jr., Jacksonville, FL, for I.R.S.

Mamie L. Davis, Jacksonville, FL, Chapter 13 Trustee.

FINDINGS OF FACT AND CONCLUSIONS OF LAW

GEORGE L. PROCTOR, Bankruptcy Judge.

This case came before the Court upon debtors' objection to claim 11 filed by the United States of America for its Internal Revenue Service ("IRS"). The Court held a hearing on March 16, 1994, and upon a stipulation of facts, the Court enters findings of fact and conclusions of law:

Stipulation of Findings of Fact1

The...

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