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IN RE PRIEST

Bankruptcy No. BK-S-94-20857-LBR.

204 B.R. 53 (1996)

In re Guy PRIEST and Marlene Priest, Debtor.

United States Bankruptcy Court, D. Nevada.

October 15, 1996.

Attorney(s) appearing for the Case

Kathleen McDonald, Trustee, Las Vegas, NV.

W. Carl Hankla, Washington, DC, for I.R.S.

Thomas E. Crowe, Las Vegas, NV, for debtors.

MEMORANDUM DECISION AND FINAL ORDER

GREGG ZIVE, Bankruptcy Judge.

This matter came on regularly for hearing before Gregg W. Zive, U.S. Bankruptcy Judge, upon an objection by Guy and Marlene Priest ("Priest") to the United States of America and Internal Revenue Service's ("IRS") proof of claim.

Statement of the Case

This is a contested matter consisting of Priests' objection to the proof of claim filed by the IRS for tax penalties...

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