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IN RE CALABRESE

No. 10-6583.

464 B.R. 671 (2011)

In re Michael CALABRESE, Appellant.

United States District Court, D. New Jersey.

September 13, 2011.

Attorney(s) appearing for the Case

Nicholas S. Herron, Law Offices of Seymour Wasserstrum, Vineland, NJ, for Appellant.

Marikae G. Toye, Division of Law, R.J. Hughes Justice Complex, Trenton, NJ, for State of NJ, Division of Taxation.

Donna L. Wenzel, Isabel C. Balboa, Cherry Hill, NJ, for Chapter 13 Standing Trustee.

OPINION

HILLMAN, District Judge.

I. INTRODUCTION

Before the Court is an appeal from an Order Denying Debtor's Motion to Expunge or in the Alternative to Reclassify ("Order") entered on November 17, 2010, by the United States Bankruptcy Court for the District of New Jersey ("Bankruptcy Court"). For the reasons expressed below, the Order entered by the Bankruptcy Court will be affirmed.

II. BACKGROUND...

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