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IN RE LAREDO

Bankruptcy No. 05 B 4620. Adversary No. 05 A 1785.

334 B.R. 401 (2005)

In re Martin and Elvira LAREDO, Debtors. David E. Grochocinski, Trustee, Plaintiff, v. Martin Laredo, Elvira Laredo, and Internal Revenue Service, Defendants.

United States Bankruptcy Court, N.D. Illinois, Eastern Division.

December 15, 2005.

Attorney(s) appearing for the Case

Arthur W. Rummler, Orland Park, IL, for Plaintiff.

Heather L. Richtarcsik, for Defendant.

David E. Grochocinski, Orland Park, IL, for Trustee.

MEMORANDUM OPINION

JOHN H. SQUIRES, Bankruptcy Judge.

This matter comes before the Court on the motion of David E. Grochocinski, Chapter 7 trustee (the "Trustee") for the estate of Martin and Elvira Laredo (collectively, the "Debtors"), for summary judgment pursuant to Federal Rule of Bankruptcy Procedure 7056 and Federal Rule of Civil Procedure 56 on the complaint filed by the Trustee, seeking a determination of the priority of liens in and claims...

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