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MATTER OF MILLER

Bankruptcy No. 687-01858.

100 B.R. 898 (1989)

In the Matter of Howard K. MILLER, Jr., Rowena Miller fdba Family Care Service, Debtors.

United States Bankruptcy Court, N.D. Ohio.

April 11, 1989.

Attorney(s) appearing for the Case

Donald M. Miller, Canton, Ohio, for debtors.

William J. Kopp, Asst. U.S. Atty., Cleveland, Ohio, for the I.R.S.

MEMORANDUM OF DECISION

JAMES H. WILLIAMS, Chief Judge.

Presented is an objection to the claim of the United States of America, Internal Revenue Service (IRS) filed by Howard K. Miller, Jr. and Rowena Miller (Debtors), asserting that the claim of the IRS is untimely. The IRS filed a response in which it argued that the claim was indeed timely filed in that the IRS had not been scheduled as a creditor in Debtors' Chapter 13 petition. Debtors subsequent thereto...

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