IN RE GREENBERG

Attorney(s) appearing for the Case

Sharon E. and Edward H. Greenberg, Williamstown, MA, debtor — appellant pro se.

Timothy Morey, North Adams, MA, for Adams Co-Operative Bank, plaintiff — appellee.

Jack E. Houghton, Jr., Pittsfield, MA, for Jack E. in his Capacity as Bankruptcy Trustee, Jr., trustee — appellee.

Henry J. Riordan, U.S. Department of Justice, Tax Division, Washington, DC, for United States of America, Internal Revenue Service, defendant — appellee.

Karen L. Paino, Commonwealth of Massachusetts Collections Bureau, Bankruptcy Unit, Boston, MA, for Department of Revenue, defendant — appellee.

Fred Thompson, North Adams, MA, for Michael in his Capacity as Trustee of Hill Province Realty Trust, U.S. Trustee, defendant— appellee.

Before: HAINES, VAUGHN and CARLO, U.S. Bankruptcy Judges.