Findings of Fact and Conclusions of Law
GEORGE L. PROCTOR, Bankruptcy Judge.
This case is before the Court upon the Second Report on Trustee's Objections to Claims. The Trustee objects to claims 180 and 207 filed by the Internal Revenue Service ("IRS"). Hearings were held on February 26, 1993, March 19, 1993, and April 16, 1993. Upon the evidence presented the Court enters the following findings of fact and conclusions of law.
Stipulated...
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