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IN RE HICKS

No. 07-6037EM.

377 B.R. 889 (2007)

In re Robert Wayne HICKS Sr. and Janice Virginia Hicks, Debtors. Robert Wayne Hicks Sr. and Janice Virginia Hicks, Plaintiffs-Appellants v. Missouri Department of Revenue, Arizona Department of Revenue, and Internal Revenue Service, Defendants-Appellees.

United States Bankruptcy Appellate Panel of the Eighth Circuit.

Filed: November 7, 2007.

Attorney(s) appearing for the Case

Richard M. Maseles, Jefferson City, MO, for Missouri Department of Revenue.

April Theis, Denise Ann Faulk, Robert R. Hall, Phoenix, AZ, for Arizona Department of Revenue.

Thomas W. Curteman, Jr., Washington, DC, for Internal Revenue Service.

KRESSEL, Chief Judge, FEDERMAN and VENTERS, Bankruptcy Judges.

FEDERMAN, Bankruptcy Judge.

Debtors Robert Wayne Hicks, Sr., and Janice Virginia Hicks appeal from the Judgment of the Bankruptcy Court1 granting summary judgment in favor of each of the Defendants, the Missouri Department of Revenue, the Arizona Department of Revenue, and the Internal Revenue Service, and finding that each of the Defendants has claims against the Debtors for unpaid taxes, that any liens for such taxes are not affected...

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