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IN RE SUAREZ

Bankruptcy No. 93-14505-BKC-AJC. Adv. No. 94-0338-BKC-AJC.

182 B.R. 916 (1995)

In re Rogelio SUAREZ, Debtor. Rogelio SUAREZ and Robert L. Roth, Trustee, Plaintiffs, v. UNITED STATES of America, Defendant.

United States Bankruptcy Court, S.D. Florida.

April 17, 1995.

Attorney(s) appearing for the Case

Jordan E. Bublick, North Miami, FL, for debtor.

Mark Stier, U.S. Dept. of Justice, Tax Div., Washington, DC, for U.S.

MEMORANDUM DECISION ON COMPLAINT TO DETERMINE EXTENT, VALIDITY, AND PRIORITY OF CLAIMS

A. JAY CRISTOL, Chief Judge.

THIS CAUSE came before the Court on August 15, 1994 on Plaintiffs', Rogelio Suarez and Robert L. Roth, Trustee, Second Amended Complaint to Determine Extent, Validity, and Priority of Liens of the United States of America (hereinafter "IRS") for Federal Income Taxes, Penalties and Interest, and Complaint to Avoid...

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