MEMORANDUM OF DECISION ON DEBTORS' OBJECTION TO CLAIM OF IRS AND ON MOTION OF IRS FOR PAYMENT OF ADMINISTRATIVE TAXES
FRANK J. BAILEY, Bankruptcy Judge.
From 2003 through 2010, the chapter 11 debtors, Peter and Jean Shaw, owned second and third homes—a beach house on Nantucket and a condominium in Warren, Vermont—that they attempted to rent for income but that yielded only losses. When, in 2003 and succeeding tax years...
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