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IN RE BRENSING

No. 04-21464.

337 B.R. 376 (2006)

In re Stanley P. BRENSING and Dara Dee Brensing, Debtors.

United States Bankruptcy Court, D. Kansas.

January 24, 2006.

Attorney(s) appearing for the Case

Cynthia F. Grimes, Grimes and Rebein, L.C., Lenexa, KS, for Debtors.

MEMORANDUM OPINION1

ROBERT D. BERGER, U.S. Bankruptcy Judge.

This matter comes before the Court on the United States' Motion for Summary Judgment (Doc. # 30) regarding the debtors' objection to the proof of claim filed by the Internal Revenue Service ("IRS"). The debtors have responded to the motion (Doc. # 40).

Summary Judgment Standards

Rule 56 of the Federal Rules of Civil Procedure...

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