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IN RE IZZO

Bankruptcy No. 01-45917-R, Adversary No. 01-4668.

287 B.R. 158 (2002)

In re Timothy W. IZZO, Debtor. Timothy W. Izzo, Plaintiff, v. United States, Defendant.

United States Bankruptcy Court, E.D. Michigan, Southern Division.

December 20, 2002.

Attorney(s) appearing for the Case

Jay S. Kalish, Farmington Hills, MI, for debtor.

Opinion Regarding Motions for Summary Judgment

STEVEN W. RHODES, Chief Judge.

This matter is before the Court on motions for summary judgment filed by the plaintiff, Timothy Izzo, and the defendant, the United States. The Court conducted a hearing on November 25, 2002, and took the motions under advisement. The Court now concludes that Izzo's motion for summary judgment should be granted and the government's motion for summary judgment should be denied...

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