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IN RE GREEN

No. 6:03-BK-1897-KSJ.

310 B.R. 772 (2004)

In re William B. GREEN, Jr., Alice A. Green, Debtors.

United States Bankruptcy Court, M.D. Florida, Orlando Division.

June 8, 2004.

Attorney(s) appearing for the Case

Jeanne A. Kraft, Wolff, Hill, McFarlin & Herron, P.A., Orlando, FL, for debtors.

Laurie K. Weatherford, Winter Park, FL, Chapter 13 Trustee.

Carolyn J. Adams, Assistant United States Attorney, Orlando, FL.

Ralph E. Hopkins, Assistant United States Attorney, Orlando, FL.

MEMORANDUM OPINION SUSTAIING DEBTORS' OBJECTION TO CLAIM NUMBER 7 FILED BY THE INTERNAL REVENUE SERVICE

KAREN S. JENNEMANN, Bankruptcy Judge.

This case came on for hearing on March 24, 2004,1 on the debtors' Objection to Claim (the "Objection") (Doc. No. 59) and the Response of the Internal Revenue Service (the "IRS") (the "Response") (Doc. No. 63) filed in the debtors' Chapter 13 case. The issue is whether a pre-petition...

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