In Re Brooks

MEMORANDUM OF DECISION

DAVID F. SNOW, Bankruptcy Judge.

This matter came before the Court for consideration of a motion filed by the Yates Milton Brooks and Alice Joy Brooks (“Debtors”) pursuant to section 505 of the Bankruptcy Code for a determination of their tax liability to the Internal Revenue Service (“IRS”) and IRS’ motion for summary judgment.

This chapter 13 case was filed on April 25, 1990; however it is not the Debtors first exposure to the bankruptcy system. In the early 1980’s the Debtors were principals of Brooks X-Ray, Inc. (“Brooks”), which filed a chapter 11 case on March 31,…