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IN RE BAUER

Bankruptcy No. 02-30738, Adversary No. 04-3099.

318 B.R. 697 (2004)

In re Rae Orene BAUER, Cyril J. Bauer, Debtors. Michael J. Iannacone, Trustee, Plaintiff, v. Internal Revenue Service, an agency of the United States of America, Defendant.

United States Bankruptcy Court, D. Minnesota.

January 3, 2005.

Attorney(s) appearing for the Case

Robert J. Hoglund, Roseville, MN, for Debtors.

ORDER GRANTING SUMMARY JUDGMENT

DENNIS D. O'BRIEN, Bankruptcy Judge.

This matter came before the Court on the defendant's motion for summary judgment, and on the plaintiff's response thereto which essentially amounted to a cross motion for summary judgment. Michael J. Iannacone appeared on behalf of himself as the Chapter 7 Trustee of the bankruptcy estate of the debtors, and Stephanie M. Page appeared on behalf...

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