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IN RE KEPHART

Bankruptcy No. 92-21082. Adv. No. 92-2042.

167 B.R. 767 (1994)

In re Phyllis Ann KEPHART, M.D., Debtor. Phyllis Ann KEPHART, M.D., Plaintiff, v. UNITED STATES of America, Defendant.

United States Bankruptcy Court, W.D. New York.

January 11, 1994.

Attorney(s) appearing for the Case

Christopher K. Werner, Suter, Doyle, Kesselring, Lawrence & Werner, Rochester, NY, for debtor/plaintiff.

Brian M. McCarthy, U.S. Attorney's Office, Rochester, NY, for defendant.

DECISION AND ORDER

JOHN C. NINFO, II, Bankruptcy Judge.

BACKGROUND

On April 16, 1992 the Debtor, Phyllis A. Kephart, M.D. (The "Debtor"), filed a petition initiating a Chapter 7 case. The only debts listed on the Debtor's schedules were a first mortgage on her residence, a $12,000 personal loan with Marine Midland Bank, a student loan of less than $2,000 due to the Massachusetts Higher Education Assistance Corporation and an indebtedness to the...

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