IN RE ARMSTRONG

Bankruptcy No. 389-35452-SAF-7, Adversary No. 397-3180.

217 B.R. 192 (1997)

In re Billy G. ARMSTRONG, Debtor. Dale L. McCULLOUGH, Trustee, Plaintiff, v. UNITED STATES of America, Defendant.

United States Bankruptcy Court, N.D. Texas, Dallas Division.

November 25, 1997.


Attorney(s) appearing for the Case

O. Jan Tyler, Boyd & Veigel, McKinney, TX, for Plaintiff.

Gregg D. Stevens, Department of Justice, Dallas, TX, for Defendant.


MEMORANDUM OPINION AND ORDER

STEVEN A. FELSENTHAL, Bankruptcy Judge.

Dale L. McCullough, the Chapter 7 trustee of the bankruptcy estate of Billy G. Armstrong, the debtor, brought this action pursuant to 11 U.S.C. § 505 to recover $126,240.00, which is the agreed amount of the overpayment of taxes for the 1984 tax year. The United States filed a motion to dismiss or, in the alternative, for summary judgment. McCullough filed his own motion for...

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