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IN RE JONES

Bankruptcy No. 95-01380. Adv. No. 95-6140.

196 B.R. 542 (1996)

In re Dale D. JONES and Leah Jones, Debtors. Dale D. JONES and Leah Jones, Plaintiffs, v. UNITED STATES of America, Internal Revenue Service, Defendants.

United States Bankruptcy Court, D. Idaho.

June 7, 1996.

Attorney(s) appearing for the Case

Brent T. Robinson, Ling, Nielsen and Robinson, Rupert, Idaho, for Plaintiffs.

Richard R. Ward, Trial Attorney, Tax Division, U.S. Department of Justice, Washington, D.C., for Defendants.

MEMORANDUM OF DECISION

JIM D. PAPPAS, Chief Judge.

Background.

This adversary proceeding is brought by the Plaintiffs Dale and Leah Jones, as Chapter 13 debtors (hereafter "Debtors"), against the Internal Revenue Service (hereafter "the IRS") seeking a determination from the Court that Debtors are no longer liable for certain taxes. The matter is before the Court after a hearing held on April 25, 1996, at which the Court took under advisement...

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