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MATTER OF PASTULA

Bankruptcy No. 95-49865-G.

203 B.R. 941 (1997)

In the Matter of Mark E. PASTULA and Pamela Pastula, Debtors.

United States Bankruptcy Court, E.D. Michigan, Southern Division.

January 7, 1997.

Attorney(s) appearing for the Case

Terri M. Weik, Birmingham, MI, David Einstandig, Thav, Gross, Steinway & Bennett, P.C., Birmingham, MI, for Debtors.

Joan J. Fahlgren, Special Assistant U.S. Attorney, Detroit, MI.

David Ruskin, Chapter 13 Trustee, Southfield, MI.

MEMORANDUM OPINION FINDING DEBTORS' TAX DEBT DISCHARGEABLE

RAY REYNOLDS GRAVES, Bankruptcy Judge.

Introduction

This matter comes before this court upon the objection of debtors Mark E. Pastula and Pamela Pastula (debtors) to a particular proof of claim filed by the Internal Revenue Service (IRS). At issue is whether the pendency of debtors prior Chapter 13 bankruptcy served to suspend the running of the three year look-back period...

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