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IN RE JOHNSON

Bankruptcy No. 92-19976-JNF.

190 B.R. 724 (1995)

In re Walter Roland JOHNSON, Janet Lou Johnson, Debtors.

United States Bankruptcy Court, D. Massachusetts.

September 18, 1995.

Attorney(s) appearing for the Case

Arthur J. Carakatsane, Middleton, MA, for Debtors.

Mae Lew, Special Asst. U.S. Attorney, Internal Revenue Service, Boston, MA, for Internal Revenue Service.

MEMORANDUM

JOAN N. FEENEY, Bankruptcy Judge.

I. INTRODUCTION

The matter before the Court is the Debtors' "Objection to the Administrative Claim of the Internal Revenue Service and Motion to Disallow, Reduce or Adjust Claim." The issue to be decided is the status of the Debtors' 1992 federal income tax liability. The Court conducted a hearing on June 21, 1995 and took the matter under advisement. The Debtors and the Internal Revenue Service...

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