Bair v. United States of America (Internal Revenue Service) (In Re Bair)

Findings of Fact and Conclusions of Law

RONALD B. KING, Bankruptcy Judge.

In connection with the Judgment rendered in this adversary proceeding, the Court hereby makes the following Findings of Fact and Conclusions of law pursuant to Rule 7052 of the Federal Rules of Bankruptcy Procedure:

Findings of Fact

1. Plaintiffs Robert and Pamela Bair (“Debtors”) filed a voluntary petition under Chapter 7 of the Bankruptcy Code on May 14, 1998, in the Western District of Texas. Prior to this case, the Debtors had filed for Chapter 13 protection in the Northern District of Texas on November 18, 1992. The…