In Re Murray

FINDINGS OF FACT AND CONCLUSIONS OF LAW

JERRY A. FUNK, Bankruptcy Judge.

This case came before the Court upon Debtor’s Objection to Claim 7 of the Internal Revenue Service (the “IRS”). The Court conducted a hearing on May 5, 2004 at which the parties filed a Stipulation of Facts. The parties requested permission to submit memoranda of law in lieu of oral argument. Upon the Stipulation of Facts and the arguments of the parties, the Court makes the following Findings of Fact and Conclusions of Law.

FINDINGS OF FACT

Debtor, a permanent resident of the state of Florida, filed a Chapter 13 bankruptcy…