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IN RE WINTERS

Bankruptcy No. 311-04072. Adversary No. 312-90369.

485 B.R. 375 (2013)

In re Mark Wesley WINTERS, Debtor. Mark Wesley Winters, Plaintiff and Counterclaim Defendant, v. Douglas H. Shulman, Commissioner of the Internal Revenue Service, and United States of America, through its agency, The Internal Revenue Service, Defendants, Cross-Claim Defendants, and Cross-Claim Plaintiffs, v. Robert H. Waldschmidt, Trustee, Defendant, Counterclaim Plaintiff, and Cross-Claim Defendant.

United States Bankruptcy Court, M.D. Tennessee.

January 30, 2013.

Attorney(s) appearing for the Case

Steven L. Lefkovitz , Law Offices Lefkovitz & Lefkovitz, Nashville, TN, for Plaintiff and Counterclaim Defendant.

Andrew Charles Strelka , U.S. Department of Justice, Washington, DC, for Defendants, Cross-Claim Defendants, and Cross-Claim Plaintiffs.

Robert H. Waldschmidt, Brentwood, TN, pro se.

MEMORANDUM OPINION

MARIAN F. HARRISON, Bankruptcy Judge.

This matter is before the Court upon the parties' cross-motions for partial summary judgment. The issues presented are: (1) whether the Internal Revenue Service's (hereinafter "IRS") claim for 2004 taxes is a non-dischargeable priority claim; and (2) whether an erroneous refund sent to the debtors post-petition and then returned by the debtors to the IRS is property of the estate.

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