In Re Collum

FINDINGS OF FACT AND CONCLUSIONS OF LAW ON DEBTORS’ OBJECTIONS TO THE IRS PROOF OF CLAIM

ROBERT C. McGUIRE, Chief Judge.

Following are the Court’s original, amended and supplemental findings of fact and conclusions of law with respect to the trial on January 18, 1991, the argument on January 25, 1991, and the motion of William Harold Collum, a/k/a Harold Collum Company, and Mattie Merelyne Collum (“Debtors”, or individually “Mr. Collum” or “Mrs. Collum”) for reconsideration with respect to Debtors’ objections to the proof of claim filed by Internal Revenue Service (“IRS”): 1

Findings of Fact

1.…