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IN RE SAFKA

Bankruptcy No. 81-00204, Adv. No. 82-0082.

24 B.R. 87 (1982)

In re Fred SAFKA, Patricia Safka, Debtors. VERMONT DEPARTMENT OF TAXES, Plaintiff, v. Fred SAFKA, Patricia Safka, Defendants.

United States Bankruptcy Court, D. Vermont.

October 1, 1982.

Attorney(s) appearing for the Case

George Brooks, Montpelier, Vt., for Vermont Dept. of Taxes.

Richard L. Hill, Rutland, Vt., for debtors as defendants.

MEMORANDUM AND ORDER

CHARLES J. MARRO, Bankruptcy Judge.

The Complaint of the Vermont Department of Taxes to Determine Dischargeability of a debt and for a money judgment filed June 14, 1982 came on for hearing, after the issuance of a Summons and Notice of Trial.

Rather than an evidentiary hearing, the parties filed a Stipulation which reads as follows:

"1. The Debtors are jointly and severally indebted to the Vermont Department of Taxes...

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