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IN RE MERRILL

Bankruptcy No. 95-16609 MSK.

192 B.R. 245 (1995)

In re Nelson Ardean MERRILL, SSN 526-68-3990, Helen Marie Merrill, SSN 521-70-1312, Debtors.

United States Bankruptcy Court, D. Colorado.

October 16, 1995.

Attorney(s) appearing for the Case

Wallace, Jordan, Ratliff, Byers and Brandt, Birmingham, Alabama, for plaintiff.

William A. Ratliff and Jay Clark, Birmingham, Alabama, for First Commercial Bank.

Troy L. Grayson, Birmingham, Alabama, for defendant.

MEMORANDUM OPINION AND ORDER DISMISSING CASE

MARCIA S. KRIEGER, Bankruptcy Judge.

THIS MATTER comes before the Court on the Colorado Department of Revenue's Motion to Dismiss this Chapter 13 case with prejudice (Motion). The Debtors object.

An evidentiary hearing was held on September 13, 1995. The Colorado Department of Revenue (Department) appeared by Neil L. Tillquist, Assistant Attorney General for the State of Colorado. The Debtors appeared...

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