United States Bankruptcy Court, D. Idaho April 10, 1996, 19-40220 (In Re Strickland)

MEMORANDUM OF DECISION

ALFRED C. HAGAN, Bankruptcy Judge.

James C. Strickland and H. Elaine Strickland (the “Debtors”) object to the priority claims of the Internal Revenue Service (“Service”) for tax years 1990 and 1991 and the priority claim of the Idaho State Tax Commission (the “Tax Commission”) for the 1991 tax year.