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IN RE WHELAN

Bankruptcy No. 95-50756, Adversary No. 96-5029.

213 B.R. 310 (1997)

In re Christopher M. WHELAN, Debtor. Christopher M. WHELAN, Plaintiff, v. UNITED STATES of America, on Behalf of the Department of the Treasury, Internal Revenue Service, and the State of Louisiana, Defendants.

United States Bankruptcy Court, W.D. Louisiana, Lafayette-Opelousas Division.

May 28, 1997.

Attorney(s) appearing for the Case

John H. Weinstein, Opelousas, LA, for Christopher Whelan.

Neal Fowler, Washington, DC, for U.S.

REASONS FOR DECISION

GERALD H. SCHIFF, Bankruptcy Judge.

I. FACTS

On June 27, 1995, Christopher M. Whelan ("Debtor") filed a voluntary petition for relief under chapter 7 of the Bankruptcy Code, arid on that day an order for relief was duly entered. An order of discharge was entered on October 3, 1995, and ultimately a final decree was entered and the case was closed.

The case was subsequently reopened on the Debtor's motion for...

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