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

ORDER

SCOTT, District Judge.

The United States of America Internal Revenue Service (IRS) appeals from the Bankruptcy Court’s Opinion (Opinion) and Orders entered on July 2, 2003 (R. 12 & IS), and July 30, 2003 (R. 17), in Appellees John F. Frontone and Kathleen Frontone’s (Debtors) current Chapter 13 bankruptcy proceeding. 1 The Bankruptcy Court disallowed the IRS’s claim arising from trans actions related to the Debtors’ year 2000 taxes. The Bankruptcy Court determined that this claim was discharged in the Debtors’ prior Chapter 7 bankruptcy proceeding. For the reasons set forth below, the…