ORDER
SHERMAN G. FINESILVER, Chief Judge:
THIS MATTER is before the Court on the Debtors' appeal of the Bankruptcy Court's decision on August 15, 1983 to disallow a claim filed by the Debtor on behalf of the IRS. We have thoroughly reviewed the matter before us and the arguments presented and are of the opinion that the Bankruptcy Court's decision should be AFFIRMED.
The standard of review to be used by this Court in deciding whether to affirm...
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