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IN RE BROWN

Bankruptcy No. 94-10783-BH. Adv. No. 94-1131-BH.

175 B.R. 766 (1994)

In re Richard Dewayne BROWN and Ardyce Elaine Brown, Debtors. Richard Dewayne BROWN and Ardyce Elaine Brown, Plaintiffs, v. UNITED STATES of America, ex rel., INTERNAL REVENUE SERVICE and The State of Oklahoma, ex rel., Oklahoma Tax Commission, Defendants.

United States Bankruptcy Court, W.D. Oklahoma.

December 12, 1994.

Attorney(s) appearing for the Case

Rex D. Brooks, Oklahoma City, OK, for debtors/plaintiffs.

Edith F. Moates, Sp. Asst. U.S. Atty., Oklahoma City, OK, for defendant I.R.S.

MEMORANDUM OF DECISION ON CROSS MOTIONS FOR SUMMARY JUDGMENT

RICHARD L. BOHANON, Bankruptcy Judge.

The narrow issues raised by the cross motions for summary judgment concern whether or not the Internal Revenue Service is entitled to a priority claim for unpaid income taxes, and the stare decisis effect of a decision of the Court of Appeals for the Tenth Circuit.

The plaintiffs-debtors brought their complaint seeking a determination...

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