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IN RE HUNTER

Bankruptcy No. 95-50697 S, Adv. No. 95-5018.

201 B.R. 959 (1996)

In re Earl & Marilyn HUNTER. Earl and Marilyn HUNTER, Plaintiffs, v. UNITED STATES of America, Defendant.

United States Bankruptcy Court, E.D. Arkansas, Pine Bluff Division.

October 3, 1996.

Attorney(s) appearing for the Case

Keith Grayson, N. Little Rock, AR, for Plaintiffs/Debtors.

Raymond Mulera, Tax Division, U.S. Dept. of Justice, Washington, DC, for Defendant.

David D. Coop, Chapter 13 Trustee.

ORDER

MARY D. SCOTT, Bankruptcy Judge.

THIS CAUSE is before the Court upon the Joint Stipulation of Facts and Issues filed by the debtors and the United States of America.

The debtors owe over $100,000 in federal income taxes. In collection of this debt, on October 3, 1995, the Internal Revenue Service ("IRS") served a Notice of Levy on Boatmen's National Bank of Pine Bluff. On October 25, 1995, the...

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