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MATTER OF ROCK

Bankruptcy No. 93-13296.

176 B.R. 779 (1994)

In the Matter of Jerry Joseph ROCK, Debtor.

United States Bankruptcy Court, E.D. Louisiana.

October 21, 1994.

Attorney(s) appearing for the Case

John M. Bilheimer, U.S. Dept. of Justice, Tax Div., Washington, DC, for I.R.S.

Wilbur J. Babin, Jr., Turner, Young, Hebler and Babin, New Orleans, LA, for Trustee.

MEMORANDUM OPINION

THOMAS M. BRAHNEY, III, Chief Judge.

This matter came before the Court on an Objection to Claim filed by the Trustee, Wilbur Babin. The Trustee objects to a claim filed by the Internal Revenue Service ("IRS"). A hearing was held on the Objection, at which time the Court heard the statements of the Trustee and counsel for the IRS. Upon consideration of these statements, the record in the case and the applicable law, the Court will...

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