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IN RE WARWICK

Bankruptcy No. 94-16116 S.

179 B.R. 582 (1995)

In re James E. and Martha P. WARWICK.

United States Bankruptcy Court, W.D. Arkansas, Hot Springs Division.

February 23, 1995.

Attorney(s) appearing for the Case

Matthew Fleming, Asst. U.S. Atty., Fort Smith, AR, for U.S., IRS.

Jack Dickerson, Hot Springs, AR, for debtor.

A.L. Tenney, Chapter 13 Trustee.

ORDER

MARY D. SCOTT, Bankruptcy Judge.

THIS CAUSE is before the Court upon the Motion to Lift Automatic Stay, filed on September 19, 1994, by the United States of America, and the debtors' Objection to Secured Claim of Internal Revenue Service, filed on January 17, 1995. The United States moved for relief from stay in order to exercise its setoff rights under section 362 of the Bankruptcy Code. The debtors resist the motion and allege that by retaining...

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