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IN RE ANDERSON

Bankruptcy No. 87 B 14085.

159 B.R. 830 (1993)

In re Harold E. ANDERSON, Debtor.

United States Bankruptcy Court, N.D. Illinois, E.D.

October 15, 1993.

Attorney(s) appearing for the Case

Melvin James Kaplan, Kevin D. Sprow, Robert E. McKenzie, Laura Diaz, McKenzie & McKenzie, Chicago, IL, for debtor.

James Newbold, Patricia A. Marshall, Asst. Attys. Gen., Illinois Dept. of Revenue Bankruptcy Div., Chicago, IL, for Illinois Dept. of Revenue.

Jack McCullough, Chicago, IL, Chapter 13 Trustee.

MEMORANDUM OPINION ON THE MOTION OF THE ILLINOIS DEPARTMENT OF REVENUE FOR SUMMARY JUDGMENT ON DEBTOR'S FIRST DEFENSE TO ITS CLAIM

JACK B. SCHMETTERER, Bankruptcy Judge.

Debtor Harold Anderson filed for protection under Chapter 13 of the Bankruptcy Code. The present contested proceeding comes before the Court upon cross-motions of the Illinois Department of Revenue (the "IDR") and the debtor Harold Anderson ("Anderson" or "Debtor"). Debtor...

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