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  5. 192 B.R. 760 (1995)
 

IN RE HOPKINS

No. CV-N-95-154-HDM. Bankruptcy No. BK-N-94-30224-BMG. Adv. No. 94-3071. Bankr. Appeal No. 95-03.

192 B.R. 760 (1995)

In re Kenneth Edward HOPKINS and Kathleen Leona Hopkins, Debtors. Kenneth Edward HOPKINS and Kathleen Leona Hopkins, Appellants, v. DEPARTMENT OF the TREASURY, INTERNAL REVENUE SERVICE, Appellee.

United States District Court, D. Nevada.

November 9, 1995.

Attorney(s) appearing for the Case

Kenneth Edward Hopkins, Kathleen Leona Hopkins, Sun Valley, NV, in pro. per.

Bernard J. Knight, Jr., U.S. Department of Justice, Washington, DC, for appellee.

DECISION

McKIBBEN, District Judge.

Appellants-plaintiffs Kenneth Edward Hopkins and Kathleen Leona Hopkins ("the Hopkins") appeal the United States Bankruptcy Court's grant of summary judgment in favor of the United States with respect to liabilities set forth by the Internal Revenue Service ("IRS") in its Proof of Claim. This court has jurisdiction pursuant to 28 U.S.C. 158(a) and affirms.

I. BACKGROUND...

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