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IN RE HOLMES

No. 02-52793 RFH.

298 B.R. 477 (2003)

In the Matter of William K. HOLMES, Debtor. William K. HOLMES, Movant, v. UNITED STATES of America, Respondent.

United States Bankruptcy Court, M.D. Georgia, Macon Division.

September 12, 2003.

Attorney(s) appearing for the Case

Joseph J. Burton Jr., David D. Aughtry, Atlanta, GA, for Movant.

Michael N. Wilcove, Washington, DC, for Respondent.

MEMORANDUM OPINION

ROBERT F. HERSHNER, JR., Chief Judge.

William K. Holmes, Movant, filed on May 15, 2003, an Amendment to Motion to Determine Tax Liability and Objection to Claim. The United States of America, Respondent, acting on behalf of the Internal Revenue Service, filed a response on May 23, 2003.1 The Court, having considered the motion, the response, and the arguments of counsel, now publishes this memorandum...

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