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IN RE KIRKPATRICK

Bankruptcy No. 96-54885.

214 B.R. 314 (1997)

In re Jennifer E. KIRKPATRICK, Debtor.

United States Bankruptcy Court, S.D. Ohio, Eastern Division.

June 5, 1997.

Attorney(s) appearing for the Case

Lee C. Mittman, Lee C. Mittman & Associates Co., L.P.A., Columbus, OH, for Debtor.

Gilda L. Spencer, Asst. U.S. Atty., Columbus, OH, for U.S. Internal Revenue Service.

Frank M. Pees, Worthington, OH, Chapter 13 Trustee.

ORDER DENYING MOTION FOR RELIEF FROM STAY

BARBARA J. SELLERS, Bankruptcy Judge.

This matter is before the Court on a motion by The United States of America on behalf of its agency, the Internal Revenue Service ("IRS"), seeking relief from the provisions of the automatic stay imposed by 11 U.S.C. § 362(a). The debtor opposed the motion and the Court heard the matter on April 1, 1997.

The Court has jurisdiction in this contested matter...

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