FINDINGS OF FACT AND CONCLUSIONS OF LAW
HAROLD C. ABRAMSON, Bankruptcy Judge.
Came before the Court for consideration on the 18th day of June 1996, the Motion to Dismiss ("Motion") filed by the United States of America on behalf of the Internal Revenue Service ("Internal Revenue Service" or "IRS"). Also, scheduled at the same time was a hearing on Debtors' Motion For (Partial) Summary Judgment in Adversary Proceeding No. 396-3007. The Debtors did...
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