IN RE AYRE

No. 06-3153.

360 B.R. 880 (2007)

In re Keith L. AYRE and Lisa A. Ayre, Debtors, Illinois Department of Revenue, Appellant, v. Keith L. Ayre, Lisa A. Ayre, Debtors, and John H. Germeraad, Trustee, Appellees.

United States District Court, C.D. Illinois, Springfield Division.

January 16, 2007.


Attorney(s) appearing for the Case

William M. Katich, Illinois Attorney General, Springfield, IL, for Appellant.

Francis J. Giganti, Law Office of Francis J. Giganti, Springfield, IL, for Appellees.


OPINION

SCOTT, District Judge.

The Illinois Department of Revenue (Department) appeals from an Opinion and Order entered by the Bankruptcy Court on March 27, 2006, sustaining an objection to its proofs of claim in the Chapter 13 bankruptcy of Keith and Lisa Ayre (the Debtors). The Department had filed proofs of claim for unpaid sales and withholding income taxes totaling $104,635.22. The Debtors disputed the Department's claim and proposed in their...

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