DECISION RE DEBTORS' OBJECTION TO PROOF OF CLAIM OF INTERNAL REVENUE SERVICE
S. MARTIN TEEL, Jr., Bankruptcy Judge.
The court has under consideration the objection of Emmitt H. Lyons and Gloria Lyons ("the debtors") to the proof of claim filed by the Internal Revenue Service ("IRS"). The only unresolved issues are whether the $14,740.40 claim of the IRS for prepetition taxes owed by debtor Emmitt H. Lyons, Sr., is secured by his interest in $3,000 worth...
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