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IN RE CARROLL

Bankruptcy No. 97-40519. Adversary No. 03-4348.

310 B.R. 621 (2004)

In re Pauline Michelle CARROLL Debtor. Pauline Smeby Carroll Plaintiff, v. United States of America, Defendant.

United States Bankruptcy Court, D. Minnesota.

June 9, 2004.

Attorney(s) appearing for the Case

Habbo G. Fokkena, Minneapolis, MN, United States Truste

Joseph A. Wentzell, St. Anthony, MN, for Plaintiff.

Gregory Van Hoey, U.S. Dept. of Justice, Tax Division, Washington, DC, for Defendant.

MEMORANDUM OPINION AND ORDER GRANTING SUMMARY JUDGMENT

ROBERT J. KRESSEL, Bankruptcy Judge.

This proceeding came on for hearing on June 2, 2004 on the motion of the defendant United States of America. Joseph A. Wentzell appeared for the plaintiff and Gregory Van Hoey appeared for the defendant.

This court has jurisdiction over this adversary proceeding pursuant to 28 U.S.C. §§ 157(b)(1) and 1334, and Local Rule 1070-1. This is a...

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