IN RE WOTKYNS

No. 01-39151-H2-13.

274 B.R. 690 (2002)

In re William W. WOTKYNS.

United States Bankruptcy Court, S.D. Texas, Houston Division.

March 5, 2002.


Attorney(s) appearing for the Case

Manuel P. Lena Attorney, Tax Division, U.S. Department of Justice, Dallas, TX, for United States.

Johnie Patterson, Walker & Patterson, P.C., Houston, TX, for Debtor.


MEMORANDUM OPINION IN SUPPORT OF ORDER DENYING DEBTOR'S OBJECTION TO CLAIM (doc # 9)

WESLEY W. STEEN, Bankruptcy Judge.

This decision involves an exceptionally rare, possibly unique, event. The Debtor objected to a proof of claim filed by the United States, Internal Revenue Service ("IRS"). On the day prior to the trial of the Debtor's objection, the United States Supreme Court issued an opinion that determines that the IRS is entitled...

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