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IN RE SPARKS

Bankruptcy No. 92 B 21692.

190 B.R. 842 (1996)

In re Michael R. SPARKS, Debtor.

United States Bankruptcy Court, N.D. Illinois, Eastern Division.

January 18, 1996.

Attorney(s) appearing for the Case

David A. Weininger, Chicago, IL.

Mitchell M. Iseberg, Chicago, IL.

Jeffrey Hynes, Adelman, Adelman & Murray, Milwaukee, WI.

David J. Lynam, Barrington, IL.

Cynthia G. Swiger, Chicago, IL.

Michael L. Gesas, Gesas, Pilati & Gesas, Ltd., Chicago, IL.

Kevin P. Doyle, Pray, Walker, Jackman, Williams & Marlar, Tulsa, OK.

David Axelrod, Schoenberg, Fisher & Newman, Ltd., Chicago, IL.

U.S. Office of the Trustee, Chicago, IL.

First National Bank of Chicago, Joseph M. Russell, Chicago, IL.

J. Weili Cheng, Marriott International, Inc., Washington, DC.

Michael R. Sparks, Sparks & Associates, Inc., Arlington Heights, IL.

John V. Del Gaudio, Jr., Chicago, IL.

Paula K. Jacobi, Schwartz, Cooper, Greenberger & Krauss, Chicago, IL.

Luanne Di Mauro, Internal Revenue Service, Chicago, IL.

James Newbold, Illinois Department of Revenue, Chicago, IL.

David P. Leibowitz, Michael P. O'Neil, Freeborn & Peters, Chicago, IL.

Lois Kulinsky, Lois Kulinsky & Associates, Ltd., Wheeling, IL.

Paul M. Bauch, Bell, Boyd & Lloyd, Chicago, IL.

James P. Wognum, Chicago, IL.

Jonathan A. Backman, Gould & Ratner, Chicago, IL.

MEMORANDUM OPINION

RONALD BARLIANT, Bankruptcy Judge.

This case has been before this Court on many contested matters throughout its nearly three and one-half year history. Many of the issues that have been brought before this Court for decision involved disputes that the Court hoped the parties would have resolved on their own. One of the more persistent disputes involves the Debtor and Benjamin B. LeCompte III and Cathleen LeCompte (the "LeComptes...

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