Miller v. Internal Revenue Service (In Re Miller)

MEMORANDUM DECISION

RUSS KENDIG, Bankruptcy Judge.

This adversary proceeding is before the court upon the motion for partial summary judgment and for abstention and memorandum in support filed by defendant the United States of America, on behalf of its agency the Internal Revenue Service (hereafter “the IRS”), the memorandum in opposition filed by plaintiffs Ronald Eugene Miller and Jennifer Lynn Miller (hereafter “the Millers”), and the reply filed by the IRS.

This matter came on for an oral hearing on June 23, 2003. Ronald Eugene Miller and Gerald B. Golub, counsel for the Millers, appeared in…