IN RE HARTMAN

No. 05-24382.

375 B.R. 740 (2007)

In re Gary HARTMAN and Mary Ann Hartman, Debtors. Gary Hartman and Mary Ann Hartman, Movants, v. Pennsylvania Department of Revenue and Internal Revenue Service, Respondent.

United States Bankruptcy Court, W.D. Pennsylvania.

October 4, 2007.


Attorney(s) appearing for the Case

Donald R. Calaiaro, Esquire, Calaiaro, Corbett & Brungo, P.C., Pittsburgh, PA, for Debtors.

Nicholas J. Lamberti, Esquire, Harrisburg, PA, for Pennsylvania Department of Revenue.

Gerald A. Role, Esquire, Washington, DC, for Internal Revenue Service.


JUDITH K. FITZGERALD, Bankruptcy Judge.

MEMORANDUM OPINION1

The matters before the court are motions for summary judgment filed by the Pennsylvania Department of Revenue ("DOR") and the Internal Revenue Service ("IRS") with respect to Debtors' objections to their respective claims for employer withholding trust fund tax liabilities. The DOR's Claim No. 14 asserts an unsecured claim against Debtors in the total amount of...

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