In Re Babich

MEMORANDUM OPINION AND ORDER

RICHARD L. SPEER, Bankruptcy Judge.

This cause comes before the Court upon Debtors’ Objection to Claim of the Internal Revenue Service (hereafter “IRS”); Memorandum for the United States in Opposition to Objection to Claim of IRS; Debtors’ Reply Brief; and Supplement to Debtors’ Brief. The original Memorandum Opinion and Order sustained Debtor’s objection to claims for the tax years 1977, 1978, 1979, and 1980, and overruled Debtors’ objection for the tax year 1984. Thereafter, the IRS filed a Motion to Alter or Amend Judgment and for Reconsideration of Disallowance…