United States Bankruptcy Court, E.D. Virginia January 12, 1999, Bankruptcy No. 98-15257-SSM (In re Leedy)

MEMORANDUM OPINION

STEPHEN S. MITCHELL, Bankruptcy Judge.

This matter is before the court on the debtor’s objection to the claim of the Internal *679Revenue Service (“IRS”). At a scheduled hearing on December 4, 1998, the parties restricted their argument to a single legal issue and requested a later hearing for presentation of evidence concerning the value of the debtor’s personal property.