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IN RE SCHMIDT

Bankruptcy No. 93-22424-13, Civil Action No. 95-2143-GTV.

215 B.R. 208 (1997)

In re Esley Earl SCHMIDT, Mildred Ruth Schmidt, Debtors. Esley Earl SCHMIDT, Mildred Ruth Schmidt, Appellants, v. William H. GRIFFIN, Trustee, and United States of American/IRS, Appellees.

United States District Court, D. Kansas.

November 24, 1997.

Attorney(s) appearing for the Case

Esley E. Schmidt, Waverly, KS, Pro Se.

Mildred R. Schmidt, Waverly, KS, Pro Se.

Cortland E. Berry, K A P S, Topeka, KS, for Debtors.

William H. Griffin, trustee.

Christina L. Medeiros, Office of U.S. Attorney, Kansas City, KS, Virginia M. Navarrete, U.S. Dept. of Justice, Office of Special Litigation—Tax Division, Washington, DC, for U.S.

James J. Long, Office of Special Litigation—Tax Division, Washington, DC, for Internal Revenue Service.

MEMORANDUM AND ORDER

VAN BEBBER, Chief Judge.

This case is before the court on an appeal from an order of the United States Bankruptcy Court for the District of Kansas granting the United States of America's motion to lift the automatic stay, nunc pro tunc, ruling that debtors were precluded from using any prejudgment credits to offset their tax liability, and dismissing the debtors' Chapter 13 case. For the reasons set forth below, the bankruptcy...

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