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IN RE VASTAG

No. 05 B 31035.

345 B.R. 882 (2006)

In re Joseph L. VASTAG and Veronica Vastag, Debtor.

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

July 24, 2006.

Attorney(s) appearing for the Case

Nathan J. Dorfman, (U.S. Department of Justice) for Movant or Plaintiff.

Dennis G. Knipp, (Counsel for Debtors) for Respondent or Defendant.

Richard J. Mason, (McGuire Woods LLP), Chicago, IL, trustee or Other Attorneys.

MEMORANDUM OPINION ON UNITED STATES OF AMERICA'S MOTION FOR SUMMARY JUDGMENT

JACK B. SCHMETTERER, Bankruptcy Judge.

DESCRIPTION OF THE PARTIES

Joseph L. And Veronica Vastag ("Debtors") are the joint debtors in their underlying Chapter 13 Bankruptcy, later converted to one under Chapter 7. The United States of America ("USA"), by its agency, the Internal Revenue Service, filed the Amended Proof of Claim at issue. Debtors...

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