Bankruptcy No. 7-97-01815-HPA-13.

213 B.R. 112 (1997)

In re Kathleen DEEL, Debtor.

United States Bankruptcy Court, W.D. Virginia, Abingdon Division.

September 11, 1997.

Attorney(s) appearing for the Case

Thomas C. Antenucci, Copeland, Molinary & Bieger, Abingdon, VA, for Debtor.

Jo S. Widener, Bristol, VA, Trustee for Debtor.


H. CLYDE PEARSON, Bankruptcy Judge.

As supplementing and enlarging upon the reasons stated in the record from the bench, this Court files this Memorandum.

This matter was before the Court pursuant to Confirmation of the Debtor's Chapter 13 Plan on August 19, 1997. Prior to the hearing, the Debtor filed an Adversary Proceeding to determine the validity of the IRS claim, in the amount of $465,427.72, alleging that the...

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