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IN RE TREMBATH

Bankruptcy Nos. 94 B 22771, 91 B 8624, Adversary Nos. 96 A 00511, 96 A 00510.

205 B.R. 909 (1997)

In re Robert G. TREMBATH, Debtor. In re Jerry J. JANECEK, Debtor. UNITED STATES of America, Plaintiff, v. Robert G. TREMBATH, Defendant. UNITED STATES of America, Plaintiff, v. Jerry J. JANECEK, Defendant.

United States Bankruptcy Court, N.D. Illinois, Eastern Division.

March 10, 1997.

Attorney(s) appearing for the Case

Gregory K. Stern, Chicago, IL, for debtor.

Charles J. Cannon, Vienna, VA, for the I.R.S.

MEMORANDUM OPINION

RONALD BARLIANT, Bankruptcy Judge.

Both adversary proceedings are before the court on similar disputes with the Internal Revenue Service. The debtors filed petitions under chapter 13 and their plans, which provided that priority tax claims would be paid in full, were confirmed. The IRS, however, never filed a proof of claim in either case. The debtors completed their plan payments, discharge orders were entered and the cases were...

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