United States Bankruptcy Court, D. Rhode Island December 9, 1986, Bankruptcy 8300375 (In Re Elliott)

ARTHUR N. VOTOLATO, Jr., Bankruptcy Judge.

Heard on September 11, 1986 on the trustee’s objection to that portion of the Internal Revenue Service’s (IRS) claim filed as a secured claim. The trustee objected to the claim as secured, and when no response to the objection was filed an order entered on May 30, 1986, disallowing the claim as secured, and allowing it as a general unsecured claim.