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IN RE BOUGHTON

Bankruptcy No. 98-10235-3P1.

243 B.R. 830 (2000)

In re Gerald P. BOUGHTON, Debtor.

United States Bankruptcy Court, M.D. Florida, Jacksonville Division.

January 18, 2000.

Attorney(s) appearing for the Case

Bruce Russell, Washington, D.C., for Internal Revenue Service.

Gerald P. Boughton, Orange City, Florida, debtor pro se.

FINDINGS OF FACT AND CONCLUSIONS OF LAW

GEORGE L. PROCTOR, Chief Judge.

This case came before the Court upon Debtor's Objection to Claim 3 filed by the Internal Revenue Service ("IRS") and upon the IRS' Motion to Dismiss. (Docs. 15, 32.) The Court consolidated the matters and after hearings on July 1 and August 10, 1999, the Court makes the following Findings of Fact and Conclusions of Law.

FINDINGS OF FACT

1. On July 27,...

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