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IN RE HOUCK

Bankruptcy No. C-1-95-323.

199 B.R. 163 (1996)

In re Buford F. HOUCK, Debtor.

United States District Court, S.D. Ohio, Western Division.

March 29, 1996.

Attorney(s) appearing for the Case

Ronald Lance Bradley, Cincinnati, OH, for debtor.

Jennifer M. Blunt, Department of Justice, Tax Division, Washington, DC, James D. Hill, U.S. Atty., IRS, Cincinnati, OH, for Internal Revenue Service.

ORDER AFFIRMING DISMISSAL OF BANKRUPTCY PETITION

SPIEGEL, Senior District Judge.

This matter is before the Court on Debtor, Buford Houck's appeal of the Bankruptcy Court's dismissal of his Chapter VII petition (doc. 1). Mr. Houck filed a brief in support of his appeal (doc. 3) and the United States responded (doc. 5).

BACKGROUND

Mr. Houck is an independent insurance agent. At 8:00 a.m. September 2, 1994, the Internal Revenue Service ("IRS...

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