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IN RE BRADFORD

Case No. 14-11805-AEC.

534 B.R. 839 (2015)

IN RE: Charles Clarence BRADFORD and Jennifer Lynn Bradford, Debtors. Charles Clarence Bradford and Jennifer Lynn Bradford, Movants, v. United States Department of the Treasury-Internal Revenue Service, Respondent.

United States Bankruptcy Court, M.D. Georgia, Albany Division.

Entered July 20, 2015.

Attorney(s) appearing for the Case

For Debtors: Margaret R. Smith, 305 S. West Street, Bainbridge, Georgia 39819

For Respondent: Bruce T. Russell, U.S. Department of Justice, Ben Franklin Station, P.O. Box 14198, Washington, D.C. 20044, Barbara G. Parker, Assistant United States Attorney, Middle District of Georgia, P.O. Box 1702, Macon, Georgia

MEMORANDUM OPINION

This contested matter comes before the Court on the Debtors' objection to a claim filed by the Department of the Treasury—Internal Revenue Service (the "IRS"). The Debtors objected to the priority asserted by the IRS regarding a portion of its claim, to which objection...

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