190 B.R. 724 In re Walter Roland JOHNSON, Janet Lou Johnson, Debtors. Bankruptcy No. 92-19976-JNF.United States Bankruptcy Court, D. Massachusetts September 18, 1995. Arthur J. Carakatsane, Middleton, MA, for Debtors. West Page 725 Mae Lew, Special Asst. U.S. Attorney, Internal Revenue Service, Boston, MA, for Internal Revenue Service. MEMORANDUM JOAN N. FEENEY, Bankruptcy Judge. I. […]