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IN RE BRADFORD

Case No. 14-11805-AEC.

534 B.R. 839 (2015)

IN RE: Charles Clarence BRADFORD and Jennifer Lynn Bradford, Debtors. Charles Clarence Bradford and Jennifer Lynn Bradford, Movants, v. United States Department of the Treasury-Internal Revenue Service, Respondent.

United States Bankruptcy Court, M.D. Georgia, Albany Division.

Entered July 20, 2015.

Attorney(s) appearing for the Case

For Debtors: Margaret R. Smith , 305 S. West Street, Bainbridge, Georgia 39819

For Respondent: Bruce T. Russell , U.S. Department of Justice, Ben Franklin Station, P.O. Box 14198, Washington, D.C. 20044, Barbara G. Parker , Assistant United States Attorney, Middle District of Georgia, P.O. Box 1702, Macon, Georgia

MEMORANDUM OPINION

This contested matter comes before the Court on the Debtors' objection to a claim filed by the Department of the Treasury—Internal Revenue Service (the "IRS"). The Debtors objected to the priority asserted by the IRS regarding a portion of its claim, to which objection...

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