In Re Nutt

FINDINGS OF FACT AND CONCLUSIONS OF LAW ON THE OBJECTION TO ALLOWANCE OF THE INTERNAL REVENUE SERVICE’S CLAIM

ARTHUR B. BRISKMAN, Bankruptcy Judge.

(Claim No. 3)

THIS CASE came on for hearing on May 2, 2001, upon Ronald D. Nutt’s (“Nutt”), objection to allowance of claim (Claim No. 3) of Internal Revenue Service filed on January 24, 2001, (the “Objection”) (Doc. No. 25). Upon consideration of the Objection and based upon the evidence presented by Nutt and the IRS, the Court makes the following findings of fact and conclusions of law:

FINDINGS OF FACT

1. On August 24, 2000, Nutt, the debt- or…