274 B.R. 690 In Re: WILLIAM W. WOTKYNS Case No. 01-39151-H2-13United States Bankruptcy Court, S.D. Texas, Houston Division. March 5, 2002 West Page 691 Manuel P. Lena Attorney, Tax Division, U.S. Department of Justice, Dallas, TX, for United States. Johnie Patterson, Walker Patterson, P.C., Houston, TX, for Debtor. MEMORANDUM OPINION IN SUPPORT OF ORDER DENYING […]