IN RE SCHMIDT

Bankruptcy Nos. 95 B 18167, 95 B 18170, 95 B 18174, 95 B 18177, 95 B 18180, 95 B 18182, 95 B 18185 and 95 B 18187.

205 B.R. 394 (1997)

In re Martha L. SCHMIDT, Mary Ann Scharifi, Arthur D. Welton, Richard Welton, Harold Welton, William Welton, Sara Hancock, Nancy Hayner, Debtors.

United States Bankruptcy Court, N.D. Illinois, Eastern Division.

February 18, 1997.


Attorney(s) appearing for the Case

Neal L. Wolf, Janet S. Baer, Schwartz, Cooper, Greenberger & Krauss Chartered, Chicago, IL, for Movants.

Christine A. Grant, Assistant United States Attorney, Tax Division, U.S. Dept. of Justice, Washington, DC, for Respondent.

James Newbold, Special Assistant Attorney General, Revenue Litigation Division, State of Illinois Center, Chicago, IL, other Attorneys.


MEMORANDUM OPINION

JOHN H. SQUIRES, Bankruptcy Judge.

This matter comes before the Court on the motion of the United States of America Internal Revenue Service (the "IRS") to partially dismiss the motion of Martha L. Schmidt, Mary Ann Scharifi, Arthur D. Welton, Richard Welton, Harold Welton, William Welton, Sara Hancock, and Nancy Hayner (collectively the "Debtors") pursuant to 11 U.S.C. § 505(a) to determine tax liability. For the reasons set...

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