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U.S. v. HARCHAR

No. 1:06-cv-2927.

371 B.R. 254 (2007)

UNITED STATES of America, Appellant, v. Kenneth HARCHAR, and Andrea Harchar, Appellees.

United States District Court, N.D. Ohio, Eastern Division.

June 6, 2007.

Attorney(s) appearing for the Case

Anita A. Gill, Internal Revenue Service, Cleveland, OH, Peter Sklarew, U.S. Department of Justice, Washington, DC, for Appellant.

Susan M. Gray, Rocky River, OH, Thomas C. Loepp, Maistros & Loepp, Stow, OH, for Appellees.

Memorandum of Opinion and Order

GAUGHAN, District Judge.

INTRODUCTION

Currently before the Court is Appellant the United States of America's appeal of the Bankruptcy Court's decision denying in part Appellant's motion to dismiss and alternative motion for summary judgment regarding the adversary complaint of Appellees/Debtors Kenneth and Andrea Harchar (BD # 141-42).1 At issue here are Appellees...

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