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IN RE SANFORD

No. 07-10581.

390 B.R. 873 (2008)

In re Jerry D. SANFORD, Jr. and Andra L. Sanford, Debtors.

United States Bankruptcy Court, E.D. Texas, Beaumont Division.

July 2, 2008.

Attorney(s) appearing for the Case

Robert W. Barron, Barron & Barron, L.L.P., Nederland, TX, for Debtors.

Paul E. Naman, Assistant U.S. Attorney, Eastern District of Texas, Beaumont, TX for creditor, United States Internal Revenue Service.

MEMORANDUM OF DECISION

BILL PARKER, Chief Judge.

This matter came before the Court to consider confirmation of the Second Amended Chapter 13 Plan filed by the Debtors, Jerry D. Sanford, Jr. and Andra L. Sanford (the "Debtors"), and the objection thereto filed by the United States Internal Revenue Service (the "IRS"), in the above-referenced case. At the conclusion of the hearing, the Court took the matter under advisement. This memorandum of decision...

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