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IN RE MARTIN

Bankruptcy No. 11-62436-B-7. Adversary No. 12-1131.

508 B.R. 717 (2014)

In re Kevin Wayne MARTIN and Susan Martin, Debtors. Kevin Wayne Martin, et al., Plaintiffs, v. Internal Revenue Service, Defendant.

United States Bankruptcy Court, E.D. California, Fresno Division.

Signed March 31, 2014.

Attorney(s) appearing for the Case

Boris Kukso, Esq. , appeared on behalf of the moving party and defendant, the Internal Revenue Service.

The debtors and plaintiffs, Kevin Wayne Martin and Susan Martin , appeared in propria persona.

MEMORANDUM DECISION REGARDING MOTION FOR SUMMARY JUDGMENT

W. RICHARD LEE, Bankruptcy Judge.

Before the court is a motion for summary judgment (the "Motion") brought by the defendant in this adversary proceeding, the Internal Revenue Service (the "IRS"). This Motion is opposed by the debtors and plaintiffs, Kevin and Susan Martin (the "Martins"), who have asked the court to rule in their favor based on the same set of undisputed facts. The Martins seek a...

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