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IN RE FULLER

Bankruptcy No. 96-10616, Adversary No. 96-1061.

204 B.R. 894 (1997)

In re David W. FULLER, Debtor. David W. FULLER, Plaintiff, v. UNITED STATES of America, INTERNAL REVENUE SERVICE (IRS), Defendant.

United States Bankruptcy Court, W.D. Pennsylvania.

February 3, 1997.

Attorney(s) appearing for the Case

David W. Fuller, Hermitage, PA, pro se, Debtor.

Gary J. Gaertner, Pittsburgh, PA, Chapter 13 Trustee.

Angelo A. Frattarelli, Washington, DC, for United States, Internal Revenue Service.

OPINION

WARREN W. BENTZ, Bankruptcy Judge.

I. Background

David W. Fuller ("Debtor") filed a voluntary Petition under Chapter 13 of the Bankruptcy Code on May 24, 1996. This is Debtor's third trip to Bankruptcy Court. In 1992, the Debtor filed a Chapter 13 Petition which he voluntarily dismissed in December, 1992. In May, 1993, Debtor filed a Petition under Chapter 7. In the present case, the Debtor has scheduled total assets of $1...

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