IN RE KATZ

Bankruptcy Nos. 90-39248-BKC-RAM, 92-0566-BKC-RAM-A.

168 B.R. 781 (1994)

In re Scott William KATZ, Debtor. Daniel L. BAKST, Trustee and Scott William Katz, Plaintiffs, v. UNITED STATES of America, Defendant.

United States Bankruptcy Court, S.D. Florida.

June 10, 1994.


Attorney(s) appearing for the Case

David S. Meisel, Daniel L. Bakst, Ackerman, Bakst, Cloyd & Scherer, West Palm Beach, FL, for plaintiffs.

David R. Smith, Dist. Counsel, IRS, Kendall B. Coffey, U.S. Atty., Civ. Div., Miami, FL, A.B. Phillips, Tax Div., U.S. Dept. of Justice, Washington, DC, for defendant.


MEMORANDUM OPINION AND FINDINGS OF FACT AND CONCLUSIONS OF LAW

ERWIN I. KATZ1, Bankruptcy Judge.

The Court has before it the complaint of the trustee, Daniel L. Bakst, as trustee of the estate of Scott William Katz (Debtor), to Determine Tax Liability under 11 U.S.C. § 505 and Objection to Claims of the Internal Revenue Service (the "Government"). The Government filed a proof of claim on April 10, 1991 in the amount of ...

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