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IN RE SMITH

No. 99-00513MP. Adversary No. 95-0042.

243 B.R. 89 (1999)

In re Robert Allen SMITH, Debtor. Robert Allen Smith, Plaintiff, v. United States of America, Defendant.

United States District Court, D. Hawaii.

October 27, 1999.

Attorney(s) appearing for the Case

Steven S. Alm, United States Attorney, Carol K. Muranaka, Special Assistant U.S. Attorney, Honolulu, Bernard J. Knight, Jr., Trial Attorney, Tax Division, U.S. Department of Justice, Washington, D.C., for Internal Revenue Service.

Fred Paul Benco, Esq., Honolulu, for Judgment Creditors Benjamin Paul Kekona and Tamae M. Kekona.

Harry Sheer, U.S. T, Gayle Lau, Esq., Assistant U.S. Trustee, Curtis B. Ching, District of Hawaii, Honolulu.

Robert A. Smith, Kaneohe, Pro Se.

ORDER AFFIRMING BANKRUPTCY COURT'S JUDGMENT DISMISSING CASE, WITH PREJUDICE, ENTERED JANUARY 28, 1999

PENCE, Senior District Judge.

Debtor/Appellant Robert Allen Smith ("Smith" or "Debtor") appeals the bankruptcy court's Judgment entered January 28, 1999, dismissing, with prejudice, Smith's May 8, 1995 adversarial Complaint For Declaratory Relief to Cancel Alleged Income and Employment Tax Indebtedness Claimed by Internal Revenue Service. The issues...

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