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IN RE HEJMOWSKI

No. 03-10441 K.

296 B.R. 645 (2003)

In re Paul HEJMOWSKI, Janice E. Hejmowski, Debtors.

United States Bankruptcy Court, W.D. New York.

July 17, 2003.

Attorney(s) appearing for the Case

Mark J. Schlant, Buffalo, NY, for Trustee.

Peter D. Grubea, Buffalo, NY, for Debtor.

MICHAEL J. KAPLAN, Bankruptcy Judge.

The Court writes to express its agreement with the result reached in In re Aldrich, 250 B.R. 907 (Bankr.W.D.Tenn.2000) and its disagreement with the reasoning and result reached in In re Kleinfeldt, 287 B.R. 291 (10th Cir. BAP 2002).1

The question is this: for § 541 and § 522 purposes only, is the joint taxpayers...

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