IN RE PAGNAC

Bankruptcy No. 97-60750.

223 B.R. 185 (1998)

In re Kenneth and Lois PAGNAC, Debtors.

United States Bankruptcy Court, D. Minnesota, Sixth Division.

July 31, 1998.


Attorney(s) appearing for the Case

Michael Ruffenach, Bemidji, MN, for Debtors.


ORDER

DENNIS D. O'BRIEN, Chief Judge.

This matter came before the Court on the Debtors' Objection to the Claim of the Minnesota Department of Revenue. The Trustee joined in the Debtors' Objection. Also before the Court is the Department of Revenue's Motion to Dismiss or Convert. Appearances are as noted in the record. This ORDER is made based on the Federal and Local Rules of Bankruptcy Procedure.

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