In Re Wesche

FINDINGS OF' FACT AND CONCLUSIONS OF LAW

JERRY A. FUNK, Bankruptcy Judge.

This case is before the Court upon Debt- or’s Objection to Claim Number 1 of the Internal Revenue Service. A response was filed by the IRS and a hearing was held on the Objection on November 8, 1995. Based upon the evidence presented the Court makes the following Findings of Fact and Conclusions of Law.

The Debtor is a retired federal employee. He draws a Civil Service Retirement System pension (hereinafter “CSRS”). His right to receive benefit payments under that pension is vested. He currently receives benefit payments…