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IN RE CRAIG

Bankruptcy No. 99-23282-BKC-RBR. Adversary No. 99-2296-BKC-RBR-A.

252 B.R. 822 (2000)

In re Carmella CRAIG, Debtor. United States of America, Plaintiff, v. Carmella Craig, Defendant.

United States Bankruptcy Court, S.D. Florida, Fort Lauderdale Division.

June 26, 2000.

Attorney(s) appearing for the Case

Paul G. Gill, Trial Attorney, Tax Division, U.S. Department of Justice, Washington, D.C., for United States of America.

Kenneth S. Rappaport, Boca Raton, FL, for debtor.

MEMORANDUM OPINION AND ORDER GRANTING PLAINTIFF'S MOTION FOR SUMMARY JUDGMENT

RAYMOND B. RAY, Bankruptcy Judge.

This matter came before the Court for hearing on Plaintiff's Motion for Summary Judgment on May 19, 2000. Having reviewed pertinent provisions of the files, both in the main bankruptcy case and this adversary proceeding, and considered arguments of counsel, the Court hereby GRANTS the motion. The grounds for this action are set forth below...

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