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IN RE GUST

Bankruptcy No. 97-30457.

229 B.R. 44 (1998)

In re Costas J. GUST, Debtor. Costas J. Gust, Movant, v. United States of America acting by and through the Internal Revenue Service, Respondent.

United States Bankruptcy Court, S.D. Georgia, Dublin Division.

September 28, 1998.

Attorney(s) appearing for the Case

Edward B. Claxton, III, Attorney at Law, Dublin, GA, for Debtor.

Brian P. Kaufman, Trial Attorney, Civil Trial Section, U.S. Dept. of Justice, Washington, DC, for United States of America.

ORDER

JOHN S. DALIS, Chief Judge.

The debtor, Costas J. Gust ("Debtor"), objects to the secured status of the claim filed by the United States of America acting by and through the Internal Revenue Service, ("IRS"). Based upon the submitted stipulations of facts and documents, the letter briefs submitted by the parties, and applicable authorities, Debtor's objection to the status of the claim of the IRS as secured is overruled.

On May 25, 1989...

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