213 B.R. 310 In re Christopher M. WHELAN, Debtor. Christopher M. WHELAN, Plaintiff, v. UNITED STATES of America, on Behalf of the Department of the Treasury, Internal Revenue Service, and the State of Louisiana, Defendants. Bankruptcy No. 95-50756. Adversary No. 96-5029.United States Bankruptcy Court, W.D. Louisiana, Lafayette-Opelousas Division May 28, 1997. West Page 311 John […]