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IN RE KOGER

No. 00-7158-3F1.

261 B.R. 528 (2001)

In re Ira M. KOGER, Debtor.

United States Bankruptcy Court, M.D. Florida, Jacksonville Division.

April 23, 2001.

Attorney(s) appearing for the Case

Clarence F. Frazier, James A. Fischette, Jacksonville, FL, for Debtor.

Donna A. Bucella, Robert L. Welsh, Scott M. Grossman, U.S. Department of Justice, Washington, D.C., for the United States.

FINDINGS OF FACT AND CONCLUSIONS OF LAW

JERRY A. FUNK, Bankruptcy Judge.

This Case is before the Court on the Motion to Bifurcate Trial of Debtor's Objection to Claim Number 3 ("the Motion to Bifurcate") filed by Ira M. Koger ("Debtor") on February 15, 2001. (Doc. 34.) The United States of America ("the United States") filed a Response to the Motion to Bifurcate on March 5, 2001. (Doc. 43.) The Court held a hearing on the Motion to Bifurcate on April...

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