E. STEPHEN DERBY, Bankruptcy Judge.
This matter having come before this Court through adversary proceeding filed by the debtors to determine individual income tax liabilities for the years 1988, and 1989, including carryback losses from 1990, 1991 and 1992 to 1987, 1988, and 1989, certain issues having been resolved by the parties, and a trial having been held and a memorandum opinion having been entered by the Court on unresolved issues on July 20, 2001, it is hereby
ORDERED that debtors' unpaid individual income tax liability for 1988 is $60,214.94 in tax, $3,010 in Sec. 6653(a) penalties, plus $86,344.55 in interest to petition date; It is further
ORDERED that debtors' unpaid individual income tax liability for 1989 is $46,795 in tax, $9,359 in Sec. 6662 penalties, plus $54,770.35 in interest to petition date; It is further
ORDERED that debtors are due a credit for 1987 in the amount of $40,251, plus interest to petition date of $57,571.94; It is further
ORDERED that the income tax claims for 1988 and 1989, with interest, are unsecured priority claims, and that the Secs. 6653 and 6662 penalties are general unsecured claims; it is finally
ORDERED that the assessment for 1988 made on December 5, 1990, is improper and is to be abated, and the corresponding liens released.
This is a final and appealable order resolving all issues raised in the adversary proceeding.