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IN RE MOORE

No. 03-35951(CGM).

307 B.R. 394 (2004)

In re Leonard MOORE, Debtor.

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

March 17, 2004.

Attorney(s) appearing for the Case

Robert Boolukos, Fishkill, NY, for Debtor.

John P. Cronan, United States Attorney's Office for the Southern District of New York, New York City, Attorney for the United States of America.

CECELIA MORRIS, Bankruptcy Judge.

Debtor Leonard Moore (the "Debtor") filed an Objection to the Internal Revenue Services' Amended Proof of Claim for the payment of penalties and interest on the Debtor's 1995 tax obligation, arguing that the tax debt was satisfied during the pendency of a prior Chapter 13 filing. The Internal Revenue Service (the "IRS") responds that Debtor's previous filing was dismissed, and as no discharge was granted to Debtor, 11 U.S.C. §...

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