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IN RE BRADSHAW

No. 00-42999-JBR.

284 B.R. 520 (2002)

In re Thomas and Jodie BRADSHAW, Debtors.

United States Bankruptcy Court, D. Massachusetts.

October 22, 2002.

Attorney(s) appearing for the Case

Lawrence P. Cohen, Boston, MA, Louise R. Forbes, Special Assistant United States Attorney, Boston, MA, for creditor.

William F. Markley, Law Offices of William F. Markley, Quincy, MA, for debtors.

David T. Mazzuchelli, Counsel to the Commissioner, MA Dept. of Revenue, Litigation Bureau, Boston, MA, for creditor.

MEMORANDUM OF DECISION ON (1) DEBTORS' MOTION TO DETERMINE SECURED STATUS PURSUANT TO 11 U.S.C. SECTION 506(a); (2) DEBTORS' OBJECTION TO PROOF OF CLAIM FILED BY THE COMMONWEALTH OF MASSACHUSETTS DEPARTMENT OF REVENUE; AND (3)DEBTORS' OBJECTION TO PROOF OF CLAIM FILED BY THE INTERNAL REVENUE SERVICE

JOEL B. ROSENTHAL, Bankruptcy Judge.

This matter came before the Court for hearing on three separate but related pleadings filed by the Debtors: ...

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