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IN RE HARROLD

No. 00-80231F.

257 B.R. 916 (2000)

In re James Leon HARROLD, Sr., Debtor.

United States Bankruptcy Court, W.D. Arkansas, Fayetteville Division.

September 6, 2000.

Attorney(s) appearing for the Case

Matthew Fleming, Fort Smith, AR, for debtor.

David D. Coop, North Little Rock, AR, trustee.

ORDER

ROBERT F. FUSSELL, Bankruptcy Judge.

Pending before the Court are the United States' Motion for Summary Judgment on its Motion to Dismiss, and the Debtor's Response to United State's [sic] Motions to Dismiss and For Summary Judgment.

The debtor filed his Voluntary Petition on February 25, 2000. On the debtor's Schedule D, he listed a statutory lien held by the Internal Revenue Service in the amount of $295,939, with the unsecured portion of...

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