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IN RE BUCKNER

No. 98-70810.

261 B.R. 478 (2000)

In re Lawrence Mack BUCKNER, Barbara Jean Buckner, Debtors.

United States Bankruptcy Court, E.D. Oklahoma.

November 8, 2000.

Attorney(s) appearing for the Case

Lawrence Buckner and Barbara Buckner, Coweta, OK, debtors, pro se.

Teresa Trissell, Washington, DC, for IRS.

Joseph Gappa, Oklahoma City, OK, for Oklahoma Tax Commission.

MEMORANDUM OF DECISION

TOM R. CORNISH, Bankruptcy Judge.

On the 1st day of November, 2000, the Objection to Proof of Claim of the Internal Revenue Service ("IRS") filed by the Debtors; Response by the Oklahoma Tax Commission ("OTC"); Response by the IRS; Motion for Summary Judgment filed by the IRS and Response by the Debtors came on for hearing. The Debtors appeared pro se and Teresa Dondlinger Trissell appeared for the IRS and Joseph Gappa appeared...

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