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IN RE WILLIAMS

Bankruptcy No. 94-1-4647-DK. Adversary No. 98-1-A470-DK.

235 B.R. 795 (1999)

In re Thelma A. WILLIAMS, Debtor. Gregory P. Johnson, Chapter 7 Trustee, Plaintiff, v. Internal Revenue Service, Defendant.

United States Bankruptcy Court, D. Maryland, at Greenbelt.

July 12, 1999.

Attorney(s) appearing for the Case

Melissa A. Holton, Counsel for the Internal Revenue Service.

James M. Hoffman, Counsel for the Chapter 7 Trustee, Gregory P. Johnson.

MEMORANDUM OF DECISION

DUNCAN W. KEIR, Bankruptcy Judge.

The Trustee has filed a Complaint To Determine Tax Liability ("Complaint"), requesting that the court determine that the estate's liability for income taxes for the sale of debtor's property is zero due to the use of the 26 U.S.C. § 121 exemption. 11 U.S.C. § 505 provides that the Bankruptcy Court may make such a determination. The issue raised by the Complaint is a question of first...

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