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IN RE DIXON

BAP No. WO-97-053, Bankruptcy No. 93-11972, Adversary No. 97-1051.

218 B.R. 150 (1998)

In re Marshall DIXON, Jr., and Joanie Marie Dixon, Debtors. Marshal J. DIXON and Joanie Marie Dixon, Plaintiffs — Appellees, v. INTERNAL REVENUE SERVICE, Defendant — Appellant.

United States Bankruptcy Appellate Panel of the Tenth Circuit.

March 6, 1998.

Attorney(s) appearing for the Case

Stephen P.B. Kranz, Trial Attorney, Tax Division, U.S. Department of Justice, Washington, DC, for Defendant-Appellant.

Joseph W. Farber, Oklahoma City, OK, for Plaintiffs-Appellees.

Before McFEELEY, Chief Judge, PUSATERI, and CLARK, Bankruptcy Judges.

OPINION

PUSATERI, Bankruptcy Judge.

The Internal Revenue Service ("IRS") appeals the Bankruptcy Court's ruling that the IRS had to return money it collected from the Debtors for their 1992 income tax liability after they received a chapter 13 discharge because the debt did not fall within 11 U.S.C.A. § 1305(a)(1). We affirm the Bankruptcy Court's decision.

I. Background

Debtors Marshal J. and Joanie M. Dixon ("Debtors")...

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