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IN RE KUEBLER

Bankruptcy No. 89-40146M, Adv. No. 92-4037.

156 B.R. 1012 (1993)

In re Leonard Rolfe KUEBLER and Laura Lee Kuebler, Debtors. Leonard Rolfe KUEBLER and Laura Lee Kuebler, Plaintiffs, v. COMMISSIONER OF the INTERNAL REVENUE SERVICE and A.L. Tenney, Trustee, Defendants.

United States Bankruptcy Court, E.D. Arkansas, W.D.

June 24, 1993.

Attorney(s) appearing for the Case

Keith Grayson, Little Rock, AR, for debtors.

David Coop, N. Little Rock, AR, for trustee.

Tamera Fine-Trail, Robert D. Millstone, U.S. Dept. of Justice, Tax Div., Washington, DC, for I.R.S.

MEMORANDUM OPINION

JAMES G. MIXON, Chief Judge.

On January 20, 1989, Leonard Rolfe Kuebler and Laura Lee Kuebler (the debtors) filed a voluntary petition for relief under the provisions of Chapter 13 of the United States Bankruptcy Code. On April 1, 1992, the debtors brought this adversary proceeding to determine the dischargeability of a debt owed to the Internal Revenue Service (IRS).1

The proceeding before the Court...

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