Geving v. United States (In Re Geving)

MEMORANDUM DECISION

HAROLD L. MAI, Bankruptcy Judge.

Debtors, Richard T. Geving and Marian J. Geving, filed an adversary complaint against the United States Internal Revenue Service, defendant, on May 1, 1985. Defendant filed its answer on May 28, 1985. On June 13, 1985, debtors filed a motion for summary judgment. On July 11, 1985, defendant filed a cross-motion for summary judgment.

The Internal Revenue Service filed a proof of claim in the bankruptcy case for $14,530.59, as a priority claim, for tax, interest, and penalties due up to December 28, 1981, the date the title 11 petition was…