In Re Stanley

FINDINGS OF FACT, CONCLUSIONS OF LAW AND MEMORANDUM OPINION

ALEXANDER L. PASKAY, Chief Judge.

THIS IS a Chapter 7 liquidation case and the matter under consideration is an objection filed by William W. and Marian J. Stanley (Debtors) to a claim filed by the United States of America, Internal Revenue Service (Government). The matter is presented for this Court’s consideration by cross Motions for Summary Judgment filed by both the Debtors and the Government. Both Motions are based on the contention that there are no genuine issues of material facts and both parties are entitled to a judgment in…