165 B.R. 398 In re Robert SMITH, Debtor. Robert SMITH, Plaintiff, v. INTERNAL REVENUE SERVICE, Defendant. Bankruptcy No. 1-91-02135, Adv. No. 1-92-0292.United States Bankruptcy Court, M.D. Pennsylvania November 24, 1993. Dorothy Feldman, Harrisburg, PA, for debtor/plaintiff. Richard I. Miller, U.S. Dept. of Justice, Washington, DC, Michael S. Kane, U.S. Atty’s Office, Harrisburg, PA, for defendant. […]