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IN RE HUDSON

No. 00-11683.

345 B.R. 477 (2006)

In re Paul S. HUDSON, Debtor.

United States Bankruptcy Court, N.D. New York.

May 16, 2006.

Attorney(s) appearing for the Case

Paul S. Hudson, Crofton, MD, Debtor Pro Se.

Bartholomew Cirenza, United States Department of Justice, Tax Division, Washington, DC.

MEMORANDUM — DECISION AND ORDER

ROBERT E. LITTLEFIELD, JR., Bankruptcy Judge.

Currently before the court are competing motions for summary judgment regarding the objection of Debtor Paul S. Hudson ("Debtor") to the claim of the Internal Revenue Service ("IRS"). The court has jurisdiction pursuant to 28 U.S.C. §§ 157(a)(b)(1), (b)(2)(B) and 1334.

FACTS

The facts surrounding the motions may be gleaned from the parties "Joint...

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