IN RE ANDERSON

Case No.: 15-21681 Adv. Proc. No.: 21-00042.

650 B.R. 510 (2023)

IN RE: Ronald Keith ANDERSON and Carmen Webb Anderson, Debtors. Ronald Keith Anderson and Carmen Webb Anderson, Plaintiffs (Realigned Defendants), v. United States of America and Internal Revenue Service, Defendants (Realigned Plaintiffs).

United States Bankruptcy Court, W.D. Tennessee, Western Division.

Signed February 28, 2023.


Attorney(s) appearing for the Case

Elisabeth Bruce, DOJ-Tax, Washington, DC, for Defendant United States of America.

Michael P. Coury, Ricky Hutchens, Glankler Brown PLLC, Memphis, TN, for Plaintiffs.

William J. Harrington, Ari Kunofsky, U.S. Department of Justice — Tax Division, Washington, DC, for Defendants.


MEMORANDUM OPINION AND ORDER ON REALIGNED DEFENDANTS' MOTION FOR SUMMARY JUDGMENT

INTRODUCTION

This matter came before the Court upon Ronald Keith Anderson's and Carmen Webb Anderson's (collectively, "the Andersons;" individually, "Mr./Mrs.

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