MATTER OF BERARD

Bankruptcy No. 93-6893-8B7. Adv. No. 93-530.

181 B.R. 653 (1995)

In the Matter of John A. BERARD and Margaret Berard, Debtors. John A. BERARD and Margaret Berard, Plaintiffs, v. UNITED STATES of America, Defendant.

United States Bankruptcy Court, M.D. Florida, Tampa Division.

May 10, 1995.


Attorney(s) appearing for the Case

Buddy D. Ford, Mitchell I. Horowitz, Tampa, FL, for plaintiffs.

Mary Apostolakos Hervey, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, DC, for defendant.


ORDER ON MOTION FOR SUMMARY JUDGMENT

THOMAS E. BAYNES, Jr., Bankruptcy Judge.

THIS MATTER came on for consideration upon the Motions for Summary Judgment filed by the Debtor and the United States of America in the above captioned case. This Court has considered all arguments and evidence consistent with a ruling on a motion for summary judgment. See Celotex v. Catrett, 477 U.S. 317, 106 S.Ct. 2548, 91 L.Ed.2d 265 (1986...

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