IN RE PRICE

Bankruptcy No. 96-50756-H4-7. Adversary No. 97-4077.

244 B.R. 398 (1998)

In re Kenneth Warren PRICE and Cay Denise Price, Debtors. Kenneth Warren Price and Cay Denise Price, Plaintiff, v. United States of America, Department of the Treasury, Internal Revenue Service and Kenneth Havis, Trustee, Defendant.

United States Bankruptcy Court, S.D. Texas, Houston Division.

December 11, 1998.


Attorney(s) appearing for the Case

Carolyn A. Taylor, Hughes, Watters & Askanase, Houston, TX, debtors.

Kenneth Price, Houston, TX, pro se.

Cay Price, Houston, TX, pro se.

Nancy Griml, U.S. Attorney's Office, Houston, TX, for U.S.A./I.R.S.


MEMORANDUM IN SUPPORT OF SUMMARY JUDGMENT DECISIONS

WILLIAM R. GREENDYKE, Bankruptcy Judge.

On August 19, 1998, the United States District Court entered an opinion remanding this case back to this Court in order for me to make further factual findings whether or not equitable tolling is warranted under the applicable provision of the Bankruptcy Code, 11 U.S.C. § 105(a). In accordance with this direction, I once again considered the only evidence...

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