IN RE MARTINEZ

No. 00-50862-RBK.

258 B.R. 364 (2000)

In re Raymond Vega MARTINEZ and Tonie Jo Martinez, Debtors.

United States Bankruptcy Court, W.D. Texas, San Antonio Division.

December 8, 2000.


Attorney(s) appearing for the Case

Paul W. Rosenbaum, San Antonio, Texas, for debtors.

Jonathan R. Williams, Department of Justice, Dallas, Texas, for United States (Internal Revenue Service).


FINDINGS OF FACT AND CONCLUSIONS OF LAW

RONALD B. KING, Bankruptcy Judge.

In connection with the Order Overruling Objection to Proof of Claim, the Court hereby makes the following Findings of Fact and Conclusions of Law pursuant to Rules 7052 and 9014 of the Federal Rules of Bankruptcy Procedure:

FINDINGS OF FACT

1. On March 1, 2000, Debtors filed a voluntary petition under Chapter 13 of the Bankruptcy Code.

2. On April 28, 2000...

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