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IN RE LOTTMAN

Bankruptcy No. B87-01395-Y.

87 B.R. 32 (1988)

In re Lawrence R. LOTTMAN, aka Lawrence Richard Lottman, Patricia A. Lottman, aka Patricia Ann Lottman, Debtors.

United States Bankruptcy Court, N.D. Ohio.

May 23, 1988.

Attorney(s) appearing for the Case

Lawrence and Patricia Lottman, Salem, Ohio, debtors.

Douglas Toot, Canfield, Ohio, for debtors.

Michael A. Gallo, Youngstown, Ohio, Trustee.

William J. Kopp, Cleveland, Ohio, for United States of America, Internal Revenue Service.

MEMORANDUM OPINION

WILLIAM T. BODOH, Bankruptcy Judge.

This matter comes before the Court on the Debtors' Objection to a Proof of Claim filed by THE UNITED STATES OF AMERICA, INTERNAL REVENUE SERVICE ("IRS"). The Debtors filed a Petition for Relief under Chapter 13 of Title 11 of the United States Code on June 8, 1982. On November 4, 1982, the Debtors' Plan for Reorganization was confirmed, which included full payment of an unsecured claim for Thirteen Thousand...

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