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IN RE COLEMAN

No. 07-00515-NPO.

417 B.R. 712 (2009)

In re Kevin COLEMAN and Kevin Coleman Construction, Inc., Debtors.

United States Bankruptcy Court, S.D. Mississippi.

July 2, 2009.

Attorney(s) appearing for the Case

Craig M. Geno, Melanie T. Vardaman, Harris Jernigan & Geno, PLLC, Ridgeland, MS, for Debtors.

Ronald H. McAlpin, UST, Jackson, MS, for U.S. Trustee.

MEMORANDUM OPINION AND ORDER GRANTING MOTION FOR SUMMARY JUDGMENT FILED BY THE UNITED STATES OF AMERICA, INTERNAL REVENUE SERVICE

NEIL P. OLACK, Bankruptcy Judge.

There came on for consideration the United States' Motion for Summary Judgment (the "Motion") (Dkt. No. 268), the Statement of Undisputed Material Facts (the "IRS Statement") (Dkt. No. 268), the Memorandum (the "IRS Memorandum") (Dkt. No. 269), and the Reply (the "Reply") (Dkt...

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