In Re Lacy

MEMORANDUM AND ORDER

ROGERS, District Judge.

This is an appeal from the bankruptcy court. Debtors/appellants Robert and Jane Lacy appeal from the bankruptcy court’s decision denying their objection to a claim for payment of certain taxes asserted by creditors/appellees Thomas P. Blackburn, trustee of the Thomas P. Blackburn Trust, and Ruth Z. Blackburn, trustee of the Ruth Z. Blackburn Trust. Having carefully reviewed the materials before the court, we are now prepared to rule. The Lacys have requested oral argument, but we deem it unnecessary. D.Kan.Rule 810(a)(7).

The standards of review are…