IN RE HARCHAR

No. 07-3184.

393 B.R. 160 (2008)

In re Kenneth and Andrea HARCHAR, Debtor(s). Kenneth and Andrea Harchar, Plaintiff(s) v. United States of America, Defendant(s).

United States Bankruptcy Court, N.D. Ohio.

July 14, 2008.


Attorney(s) appearing for the Case

Susan M. Gray, Susan M. Gray Attys & Counselors at Law, Rocky River, OH, Thomas C. Loepp, Stow, OH, for Plaintiffs.

Anita M. Gill, Cleveland, OH, Peter A. Sklarew, Tax Division, Dept. of Justice, Washington, DC, for Defendants.


DECISION AND ORDER

RICHARD L. SPEER, Bankruptcy Judge.

This cause comes before the Court on the Motion of the Defendant for Summary Judgment, and the Plaintiffs' Cross Motion for Summary Judgment. In support of their respective Motions, both Parties filed supporting evidentiary materials, as well as extensive Memoranda regarding their positions. The Court has now had time to review all these materials, and finds, for the reasons set forth herein,...

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