IN RE STOKES

DUNCAN KEIR, Bankruptcy Judge

For the reasons set forth in the accompanying Memorandum of Decision, it is by the United States Bankruptcy Court for the District of Maryland,

ORDERED, that Debtor's objection to the proof of claim of the United States Internal Revenue Service is denied; and it is further

ORDERED, that the claim of the United States Internal Revenue Service is allowed as a secured claim in the amount of $65,295.00, an unsecured priority claim in the amount of $346.43 and the balance of the claim is allowed as an unsecured claim.

SO ORDERED.