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IN RE WEBER

No. CIV. A. 97-4084-DES, Bankruptcy No. 95-41264-13.

215 B.R. 887 (1997)

In re Michael G. WEBER and Edlyna F. Weber, Debtors. Michael G. WEBER and Edlyna F. Weber, Plaintiffs/Appellants, v. INTERNAL REVENUE SERVICE, United States of America, Defendant/Appellee.

United States District Court, D. Kansas.

December 3, 1997.

Attorney(s) appearing for the Case

Lynn D. Lauver, Lloyd C. Swartz, Topeka, KS, for Michael George Weber, Edlyna Frances Weber, appellants.

Martin M Shoemaker, Office of Special Litigation, Tax Division, U.S. Department of Justice, Washington, DC, Jackie N. Williams, Office of United States Attorney, Kansas City, KS, for Internal Revenue Service, appellees.

MEMORANDUM AND ORDER

SAFFELS, Senior District Judge.

This matter is before the court on appeal by the plaintiffs, Michael and Edlyna Weber, from an order of the Bankruptcy court filed on March 3, 1997.

I. BACKGROUND

In 1995, the Internal Revenue Service (IRS) notified Michael Weber that it intended to collect $46,149.45 by levy, intercept, or other means in order to satisfy the...

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