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IN RE ESCHENBACH

No. 00-45215-BJH-13.

267 B.R. 921 (2001)

In re Douglas A. & Cathy E. ESCHENBACH, Debtors.

United States Bankruptcy Court, N.D. Texas, Fort Worth Division.

September 14, 2001.

Attorney(s) appearing for the Case

Behrooz P. Vida, Venable & Vida, Bedford, TX, for Debtors.

G. Hobart Miller, Department of Justice (IRS), Dallas, TX, for Respondent.

MEMORANDUM OPINION AND ORDER

STEVEN A. FELSENTHAL, Bankruptcy Judge.

Douglas and Cathy Eschenbach, the debtors, object to the proof of secured claim filed by the United States on behalf of the Internal Revenue Service. The court held a hearing on the allowance of the IRS claim on August 9, 2001.

The allowance of a claim raises a core matter over which this court has jurisdiction to enter a final order. 28 U.S.C. §§ 157(b)(B), 1334...

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