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IN RE VALENCIA

No. 13-01-12610-SS.

278 B.R. 527 (2002)

In re Jorge VALENCIA and Michelle Valencia, Debtors.

United States Bankruptcy Court, D. New Mexico.

March 22, 2002.

Attorney(s) appearing for the Case

Michael K. Daniels, Duncan Scott, Albuquerque, NM, Donald F. Harris, Santa Fe, NM, Andrew L. Sobotka, Dallas, TX, Rachael J. Zepeda, Special Assistant U.S. Attorney, Phoenix, AZ, for creditor.

Katherine Cook Fishman, Santa Fe, NM, for debtors.

MEMORANDUM OPINION ON DEBTORS' OBJECTION TO THE PROOF OF CLAIM FILED BY THE INTERNAL REVENUE SERVICE

JAMES S. STARZYNSKI, Bankruptcy Judge.

This matter is before the Court on cross-motions for summary judgment filed by the Debtors, through their attorney Modrall, Sperling, Roehl, Harris & Sisk, P.A. (Katharine Cook Fishman) and by the Internal Revenue Service, through its attorney Andrew L. Sobotka. This is a core proceeding. 28 U.S...

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