In Re Johnson

ORDER AND MEMORANDUM OPINION DENYING UNITED STATES TRUSTEE’S MOTION FOR SUMMARY JUDGMENT

MICHAEL G. WILLIAMSON, Bankruptcy Judge.

The Debtor has included operating expense allowances for three cars in his means test calculations. The U.S. Trustee has objected. While the IRS Local Standards only reference allowances for up to two cars, the IRS guidelines contained in the Internal Revenue Manual would permit an allowance for a third car if the operating expense was necessary to provide for the Debtor’s (or his family’s) welfare or production of income. Accordingly, the Debtor is not precluded…