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IN RE THOMAS

Bankruptcy No. 94-14579SR.

187 B.R. 471 (1995)

In re Robert John THOMAS, Debtor.

United States Bankruptcy Court, E.D. Pennsylvania.

August 10, 1995.

Attorney(s) appearing for the Case

Malcolm H. Waldron, Jr., Waldron & Goldstein, Philadelphia, PA, for Debtor.

Angelo A. Frattarelli, Attorney Tax Division, U.S. Department of Justice, Washington, DC, for U.S. Department of Justice.

OPINION

STEPHEN RASLAVICH, Bankruptcy Judge.

Introduction

This matter comes before the Court upon the objection of the Debtor, Robert John Thomas (hereafter "Thomas" or "The Debtor") to a certain proof of claim filed in this Chapter 13 case by the Internal Revenue Service ("IRS"). An evidentiary hearing was held on May 19, 1995, and the parties have submitted Memoranda of Law in support of their respective positions. For...

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