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IN RE CLARK

Bankruptcy No. 394-31480 RCM-7. Adv. No. 394-3323.

184 B.R. 728 (1995)

In re Michael W. CLARK and Vera L. Clark, Debtors. Michael W. CLARK and Vera L. Clark, Plaintiffs, v. INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, N.D. Texas, Dallas Division.

June 14, 1995.

Attorney(s) appearing for the Case

LaDonna K. Ockinga, Dallas, TX, for plaintiffs.

Manuel P. Lena, Jr., Atty., Tax Div., U.S. Dept. of Justice, Dallas, TX, for defendant.

AMENDED MEMORANDUM OPINION

ROBERT McGUIRE, Chief Judge.

Pursuant to Bankr.R. 7052, following are the Court's findings of fact and conclusions of law from the hearing on January 3, 1995 and June 9, 1995. The relief prayed for by Plaintiffs is denied.

This is a Chapter 7 proceeding. The facts contained in the Stipulation of Evidence, attached hereto as Exhibit "1", are adopted as findings by the Court.

This is a core proceeding over...

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