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IN RE KLINGSHIRN

Bankruptcy No. 94-51445. Adv.No. 94-5130.

194 B.R. 154 (1996)

In re Kent M. KLINGSHIRN, Debtor. Kent M. KLINGSHIRN, Plaintiff, v. UNITED STATES of America, INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, N.D. of Ohio, Eastern Division at Akron.

March 28, 1996.

Attorney(s) appearing for the Case

Kathryn Belfance, Akron, OH, for plaintiff.

Michael Davis, Department of Justice, Tax Division, Washington, DC, for defendant.

ORDER GRANTING PLAINTIFF'S MOTION FOR SUMMARY JUDGMENT AND DENYING SUMMARY JUDGMENT IN FAVOR OF DEFENDANT

Marilyn SHEA-STONUM, Bankruptcy Judge.

This declaratory judgment action is before the Court on cross-motions for summary judgment filed by Plaintiff-Debtor, Kent Klingshirn (the "Debtor"), and by Defendant, Internal Revenue Service ("IRS"). This proceeding arises in a case referred to this Court by the Standing Order of Reference entered in...

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