IN RE FORREST

Bankruptcy No. 95-17244-LN, Adversary No. 96-1066-LN.

220 B.R. 424 (1997)

In re Joseph C. FORREST, Debtor. Joseph C. FORREST, Plaintiff, v. UNITED STATES of America ex rel. INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, W.D. Oklahoma.

November 4, 1997.


Attorney(s) appearing for the Case

Douglas G. Eason, Oklahoma City, OK, for Debtor.

Ann Huckaby, Oklahoma City, OK, trustee.


ORDER ON CROSS-MOTIONS FOR SUMMARY JUDGMENT

PAUL B. LINDSEY, Bankruptcy Judge.

THE UNDISPUTED FACTS

On November 9, 1995, a few weeks prior to the commencement of the underlying bankruptcy case, the Internal Revenue Service ("IRS"), the defendant herein, issued notices of levy on wages, salary and other income of Debtor, the plaintiff herein, attributable to outstanding tax liabilities for the taxable years 1979, 1986, 1987, 1988, 1989, 1990...

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