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IN RE HAMILTON

Bankruptcy No. 95-03964-APG, Adversary No. 96-00177-APG.

212 B.R. 384 (1997)

In re Pamela Wanda HAMILTON, Debtor. Pamela Wanda HAMILTON, Plaintiff, v. UNITED STATES of America, Defendant.

United States Bankruptcy Court, M.D. Alabama.

April 24, 1997.

Attorney(s) appearing for the Case

Cameron A. Metcalf, Espy & Metcalf, P.C., William W. Hinesley, Johnston, Hinesley, Flowers & Clenney, P.C., Dothan, AL, for Debtor/Plaintiff.

Cynthia Lewis Stier, United States Department of Justice, Tax Division, Washington, DC, for Defendant.

OPINION

A. POPE GORDON, Bankruptcy Judge.

The debtor filed a complaint under 11 U.S.C. § 505 to determine the debtor's 1991 income tax liability to the Internal Revenue Service.1

The government filed a motion for summary judgment which the parties submitted to the court on briefs of counsel.

The undisputed facts are as follows.2

The debtor recovered a $1,016,765.82 judgment...

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