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IN RE GOUDE

Bankruptcy No. 690-64256-aer13.

201 B.R. 275 (1996)

In re Charles D. GOUDE and Cheryl L. Wallerstedt-Goude, Debtors.

United States Bankruptcy Court, D. Oregon.

September 23, 1996.

Attorney(s) appearing for the Case

Barry L. Taub, Eugene, OR, for Debtors.

Ronald C. Becker, Eugene, OR, for Trustee.

Jeffrey Wong, District Counsel, Internal Revenue Service, Portland, OR, for Creditor, Internal Revenue Service.

MEMORANDUM OPINION

ALBERT E. RADCLIFFE, Bankruptcy Judge.

This matter comes before the court upon the Trustee's Motion to Dismiss and the debtors' Motion for Discharge Pursuant to 11 U.S.C. § 1328(a).

BACKGROUND

The debtors filed their petition for relief under Chapter 13, herein, on November 13, 1990. Their Chapter 13 plan dated November 26, 1990 was confirmed by an order entered, herein, on February 20, 1991. The plan provides for...

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