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IN RE SILVER

No. 7-96-11879 SS.

302 B.R. 720 (2003)

In re A. David SILVER, Debtor. and In re Jerilyn Silver, Debtor. Yvette J. Gonzales, et al., Plaintiffs, United States of America (Internal Revenue Service), Defendant.

United States Bankruptcy Court, D. New Mexico.

April 7, 2003.

Attorney(s) appearing for the Case

James C. Jacobsen, Albuquerque, NM, for debtors.

Clifford C. Gramer, Jr., Albuquerque, NM, for trustee.

Leonard K. Martinez-Metzgar, Albuquerque, NM, United States Trustee.

Memorandum Opinion in Support of Judgment

JAMES S. STARZYNSKI, Bankruptcy Judge.

This matter came before the Court for an evidentiary hearing on the merits of the complaint (doc 1) and the interlineated amended complaint (doc 12) and the answer (doc 7), and on the briefs and the "Time Line" (doc 36), the chronology of events deemed relevant by the parties. Plaintiff Gonzales ("Trustee") is represented by Clifford C. Gramer, Jr., Lincoln National Life...

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