IN RE McDONOUGH

Bankruptcy No. 05-03410, Adversary No. 05-30230.

346 B.R. 492 (2006)

In re Shamus R. McDONOUGH, Leona K. McDonough, Debtors. Shamus R. McDonough, Leona K. McDonough, Plaintiffs, v. Iowa Department of Revenue, Defendant.

United States Bankruptcy Court, S.D. Iowa.

July 24, 2006.


Attorney(s) appearing for the Case

James L. Goodman, Marshalltown, IA, for Debtors.


ORDER RE MOTION FOR SUMMARY JUDGMENT

PAUL J. KILBURG, Chief Judge.

This matter came before the undersigned on June 23, 2006 pursuant to assignment. Sean K. Heitmann appeared for Debtors/Plaintiffs Shamus R. and Leona K. McDonough. John Waters appeared for Defendant Iowa Department of Revenue (IDOR). After the presentation of evidence and argument, the Court took the matter under advisement. This is a core proceeding pursuant to 28 U.S.C. 157(b)(2)(I).

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