IN RE SISSINE

Bankruptcy No. 04-65718-MGD. Adversary No. 09-06091-MGD.

432 B.R. 870 (2010)

In re Rosemary K. SISSINE, Debtor. Neil C. Gordon, Trustee for the Estate of Rosemary K. Sissine, Plaintiff, v. United States of America and Georgia Department of Revenue, Defendants.

United States Bankruptcy Court, N.D. Georgia, Atlanta Division.

May 27, 2010.


Attorney(s) appearing for the Case

Rosemary K. Sissine, pro se.


ORDER GRANTING DEFENDANTS' MOTIONS FOR SUMMARY JUDGMENT

MARY GRACE DIEHL, Bankruptcy Judge.

This matter is before the Court on cross motions for summary judgment.1 (Docket Nos. 33, 36 & 37). The Chapter 7 Trustee ("Trustee") commenced this adversary proceeding on February 17, 2009, against Georgia Department of Revenue ("GDOR") and United States of America ("U.S." or "IRS") (collectively, "Defendants").

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