Daniel v. United States Internal Revenue Service (In Re Daniel)

MEMORANDUM OPINION AND ORDER ON MOTION FOR SUMMARY JUDGMENT BY DEFENDANT, UNITED STATES OF AMERICA

KENT LINDQUIST, Chief Judge.

I

STATEMENT OF PROCEEDINGS

This Adversary Proceeding came before the Court on a Motion for Summary Judgment filed by the Defendant, United States of America, (hereinafter: “Defendant”) on May 6,1997.

By Order of this Court dated June 2, 1997, the Chapter 13 Debtor and Plaintiff, Benny Daniel (hereinafter: “Debtor”), was given 30 days to file a Response or Answer to said Motion, and upon so doing the Defendant was granted 15 days to file a Reply thereto.

A Response or…