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IN RE SCHULTZ

No. 99-12802-JMD.

253 B.R. 135 (2000)

In re Kirt R. SCHULTZ d/b/a Kirt Schultz Painting, Debtor. Kirt R. Schultz d/b/a Kirt Schultz Painting, Movant, v. United States of America, Respondent.

United States Bankruptcy Court, D. New Hampshire.

May 2, 2000.

Attorney(s) appearing for the Case

Grenville Clark, III, Gray, Wendell & Clark, P.C., Manchester, NH, for debtor.

John R. Mikalchus, Boston, MA, Karen A. Smith, Washington, DC, for United States of America.

MEMORANDUM OPINION

J. MICHAEL DEASY, Bankruptcy Judge.

I. BACKGROUND

The Court has before it "Debtor's Objection to Allowance of Certain Portions of the Claim of Internal Revenue Service." The Internal Revenue Service ("IRS") has filed a proof of claim on behalf of the United States of America asserting an unsecured priority claim of $33,773.27 consisting of taxes and interest and a general...

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