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IN RE STOKES

No. 03-16408.

320 B.R. 821 (2005)

In re Freddie STOKES, Debtor.

United States Bankruptcy Court, D. Maryland, at Greenbelt.

October 29, 2004.

Attorney(s) appearing for the Case

Laura J. Margulies, Rockville, MD, Counsel for the Debtor.

Dara B. Oliphant, Washington, DC, Trial Attorney for U.S. Dept. of Justice.

MEMORANDUM OF DECISION

DUNCAN W. KEIR, Bankruptcy Judge.

Debtor filed a Petition under Chapter 13 of the United States Bankruptcy Code on June 10, 2003. The Internal Revenue Service (the "IRS") filed an amended proof of claim (the "IRS Proof of Claim") in Debtor's case in the amount of $78,236.86, with $65,295.00 categorized as a secured claim, $346.43 categorized as an unsecured priority claim and $12,595.43 categorized as an unsecured claim. The...

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