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O'ROURKE v. U.S.

Docket No. 08-6259-bk.

587 F.3d 537 (2009)

Thomas J. O'ROURKE and Carol D. O'Rourke, Debtors-Appellants, v. UNITED STATES of America, Internal Revenue Service, Creditor-Appellee.

United States Court of Appeals, Second Circuit.

Decided: November 23, 2009.

Attorney(s) appearing for the Case

Steven M. Kwartin, Hollywood, FL, for Thomas J. O'Rourke and Carol D. O'Rourke.

Regina S. Moriarty (John A. DiCicco, Acting Assistant Attorney General, and Bruce R. Ellisen, on the brief), Tax Division, Department of Justice, Washington, DC (Kathleen M. Mehltretter, United States Attorney for the Western District of New York, of counsel), for United States of America, Internal Revenue Service.

Before: CALABRESI, CABRANES, and HALL, Circuit Judges.

PER CURIAM:

Debtors-appellants Thomas J. O'Rourke and Carol D. O'Rourke ("debtors") appeal from a final judgment of the United States District Court for the Western District of New York (David G. Larimer, Judge) entered October 29, 2008, affirming the July 28, 2006 order of the Bankruptcy Court for the Western District of New York (John C. Ninfo, II, Chief Judge),1 which denied debtors' motion objecting to a claim filed by...

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