Franklin v. Internal Revenue Service (In Re Franklin)

ORDER GRANTING MOTION FOR SUMMARY JUDGMENT

BLACKWELL N. SHELLEY, Bankruptcy Judge.

This cause comes on to be considered by motion of defendant, I.R.S., for summary judgment pursuant to Rule 56 of the Federal Rules of Civil Procedure, and by memo-randa of the I.R.S. filed May 4, 1987 and June 1, 1987 in support of the motion, and by memoranda of plaintiffs, Dewey Lee Franklin and Shirley Franklin, of counsel, filed May 8, 1987 and June 11, 1987 in opposition to said motion. Rule 56(c) of the F.R.C.P. provides that the moving party is entitled to summary judgment if there is no genuine issue as…