MEMORANDUM OPINION AND ORDER
BENJAMIN E. FRANKLIN, Bankruptcy Judge.
On May 17, 1982, the debtors' Chapter 13 Plan came on for confirmation hearing. The debtors appeared by their attorney, Thomas M. Mullinix, of the firm of Evans, Mullinix & Jarcyzk. The Internal Revenue Service (IRS) appearing by Asst. U.S. Attorney, Janice Miller Karlin, objected to confirmation. The Court overruled the objection; but found that the IRS was entitled to the present...
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