United States Bankruptcy Court, D. Maryland March 11, 1994, 19-10569 (In Re Street)

MEMORANDUM OF DECISION

PAUL MANNES, Chief Judge.

Before the court is the debtors’ objection to the claim filed by the United States of America for the Internal Revenue Service (“IRS”). The court adopts the parties’ Proposed Stipulation of Facts (D.E. 40) (see Appendix attached). It is agreed that the IRS claims for the years 1986,1987, and 1991 represent joint claims against both debtors.