IN RE NIXON

Bankruptcy No. 07-16163DWS.

400 B.R. 27 (2008)

In re Brian J. NIXON, Debtor.

United States Bankruptcy Court, E.D. Pennsylvania.

December 24, 2008.


Attorney(s) appearing for the Case

Kenneth D. Henderson, PA Department of Revenue, Office of Chief Counsel Dept., Harrisburg, PA, Michael H. Kaliner, Jackson, Cook, Caracappa & Bloom, Fairless Hills, PA, Scott E. Schuster, Bernstein Law Firm, PC, Pittsburgh, PA, Robert L. White, Law Offices of Robert L. White, Langhorne, PA, for Creditors.

Jeffrey C. McCullough, Bond & McCullough, Doylestown, PA, for Debtor.


MEMORANDUM OPINION

DIANE WEISS SIGMUND, Bankruptcy Judge.

Before the Court is the Objection of the debtor Brian J. Nixon ("Debtor") to the secured proof of claim in the amount of $322,471.85 filed by Michael T. Foster ("Foster"). For the reasons that follow, the Objection shall be sustained in part.

BACKGROUND

The relevant facts are undisputed. On or about December 27, 1994, the Debtor obtained a Business Loan from Quakertown National...

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