MEMORANDUM OF DECISION
ALFRED C. HAGAN, Bankruptcy Judge.
James C. Strickland and H. Elaine Strickland (the "Debtors") object to the priority claims of the Internal Revenue Service ("Service") for tax years 1990 and 1991 and the priority claim of the Idaho State Tax Commission (the "Tax Commission") for the 1991 tax year.
FACTUAL BACKGROUND
The Debtors' federal income tax returns for tax years 1990 and 1991 were timely filed.
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