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IN RE PIERCE

Bankruptcy No. 93-61552KW. Adv. No. 94-6041KW.

184 B.R. 338 (1995)

In re Donald J. PIERCE and Mary Ann Pierce, Debtors. Donald J. PIERCE and Mary Ann Pierce, Plaintiffs, v. UNITED STATES of America, Defendant.

United States Bankruptcy Court, N.D. Iowa.

April 12, 1995.

Attorney(s) appearing for the Case

Steve Swift, Cedar Rapids, IA, for plaintiffs/debtors.

Tracy Martinez, Tax Div., U.S. Dept. of Justice, Washington, DC, for defendant.

ORDER

PAUL J. KILBURG, Bankruptcy Judge.

On February 13 and 14, 1995, the above-captioned matter came on for trial pursuant to assignment. Debtors/Plaintiffs Donald John Pierce and Mary Ann Pierce were represented by Steve Swift. Attorney Tracy Martinez represented Defendant United States of America on behalf of the Internal Revenue Service ("IRS"). After presentation of evidence and arguments of counsel, the Court took the matter under advisement...

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