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IN RE BARBER

Bankruptcy No. 91-60951. Adversary No. 98-6008.

236 B.R. 655 (1998)

In re Thomas Bruce BARBER, Debtor. Thomas Bruce Barber, Plaintiff, v. United States of America, Defendant.

United States Bankruptcy Court, N.D. Indiana, Hammond Division.

October 23, 1998.

Attorney(s) appearing for the Case

James L. Wieser, Schererville, IN, for plaintiff.

Thomas P. Cole, U.S. Dept. of Justice, Washington, DC, for defendant.

MEMORANDUM OPINION AND ORDER ON MOTION FOR SUMMARY JUDGMENT BY DEFENDANT

KENT LINDQUIST, Chief Judge.

STATEMENT OF PROCEEDINGS

I

This Adversary Proceeding came before the Court on a Motion for Summary Judgment filed by the Defendant, the United States of America, (hereinafter: "IRS") on July 10, 1998.

By Order of this Court dated July 17, 1998, the Chapter 7 Debtor/Plaintiff, Thomas Barber, (hereinafter: "Debtor...

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