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IN RE GLASPELL

Case No.: 5:17-bk-00301 AP No.: 5:19-ap-36.

626 B.R. 272 (2021)

IN RE: Sheila K. GLASPELL, Debtor. Sheila K. Glaspell, Plaintiff, v. The United States of America on Behalf of Its Agency the Internal Revenue Service, Defendant.

United States Bankruptcy Court, N.D. West Virginia.

Filed January 20, 2021.

Attorney(s) appearing for the Case

Sheila K. Cline, Weirton, WV, Martin P. Sheehan, Sheehan & Associates PLLC, Wheeling, WV, for Debtor.

MEMORANDUM OPINION

The United States of America on behalf of its agency the Internal Revenue Service (the "Defendant") seeks dismissal of the second amended adversary complaint filed against it by Sheila K. Glaspell (the...

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