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IN RE COCHRANE

Bankruptcy No. 01-1768-9P7, Adversary No. 01-267.

307 B.R. 302 (2004)

In re John Alexander COCHRANE, Debtor. John Alexander Cochrane, Plaintiff, v. The United States of America, the Department of Treasury/Internal Revenue Service, the State of Minnesota and the Minnesota Department of Revenue, Defendants.

United States Bankruptcy Court, M.D. Florida, Fort Myers Division.

January 15, 2004.

Attorney(s) appearing for the Case

Philip Doyle, Trial Attorney, Tax Division, U.S. Department of Justice, Washington, D.C., for defendants.

Kurt E. Davis, Stichter, Riedel, Blain & Prosser, P.A., Tampa, FL, for debtor.

Diane L. Jensen, Fort Myers, FL, trustee.

ORDER GRANTING PLAINTIFF'S FINAL MOTION FOR SUMMARY JUDGMENT AGAINST THE UNITED STATES OF AMERICA AS TO COUNT I

ALEXANDER L. PASKAY, Bankruptcy Judge.

THIS CAUSE came on for hearing on November 12, 2003, upon the Plaintiff's Final Motion for Summary Judgment against the United States of America as to Count I (the "Motion"), and the Opposition by United States to Plaintiff's Third Motion for Summary Judgment (the "Opposition"). Appearing...

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