United States Bankruptcy Court, E.D. Oklahoma November 8, 2000, 18-81408 (In Re Buckner)

MEMORANDUM OF DECISION

TOM R. CORNISH, Bankruptcy Judge.

On the 1st day of November, 2000, the Objection to Proof of Claim of the Internal Revenue Service (“IRS”) filed by the Debtors; Response by the Oklahoma Tax Commission (“OTC”); Response by the IRS; Motion for Summary Judgment filed by the IRS and Response by the Debtors came on for hearing.