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IN RE WHITE

Bankruptcy No. 89-40003. Adv. No. 93-4104.

174 B.R. 775 (1994)

In re Jack L. WHITE and Ruth A. White, Debtors. Jack L. WHITE and Ruth A. White, Plaintiffs, v. Larry STULTS, Administrator of the Estate of Opal Stanza; Jack L. White, Executor of the Estate of Elbert Stanza; United States of America, Internal Revenue Service; Farmers Home Administration; First National Bank in Toledo; Don Stewart; Leland Scott; Bradbury Grain, Inc.; Keller Properties, Inc.; and, Bob G. Kearney, Chapter 12 Trustee, Defendants.

United States Bankruptcy Court, S.D. Illinois.

Order July 27, 1994.

Attorney(s) appearing for the Case

Douglas A. Antonik, Mt. Vernon, IL, for Jack L. White and Ruth A. White.

Bob G. Kearney, Chapter 12 Trustee, Benton, IL.

OPINION

GERALD D. FINES, Bankruptcy Judge.

This matter having come before the Court on a Motion for Summary Judgment filed by Defendant, United States of America/Internal Revenue Service (IRS), and Responses thereto; the Court, having heard arguments of counsel and being otherwise fully advised in the premises, makes the following findings of fact and conclusions of law pursuant to Rule 7052 of the Federal Rules of Bankruptcy Procedure.

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