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IN RE BOYNTON

Bankruptcy No. 94-03673-B11.

184 B.R. 580 (1995)

In re Warren K. BOYNTON and Susi Boynton, Debtors.

United States Bankruptcy Court, S.D. California.

July 13, 1995.

Attorney(s) appearing for the Case

Gerald N. Sims, Pyle Sims Duncan & Stevenson, San Diego, CA, for debtors.

John P. Pirkle, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, DC, for I.R.S.

Tiffany Carroll, Office of the U.S. Trustee, San Diego, CA, for U.S. Trustee.

ORDER ON MOTION TO DISMISS

PETER W. BOWIE, Bankruptcy Judge.

This matter came on regularly for hearing on the motion to dismiss brought by the Internal Revenue Service. The Internal Revenue Service contends that the debtors have filed this proceeding in Chapter 11 in bad faith. Specifically, the Internal Revenue Service contends that the debtors, after suffering an adverse judgment in the Tax Court, sought the protection of the Bankruptcy Code in order to...

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