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IN RE CARLTON

Bankruptcy No. 81-0414 HB, Civ. No. 80-00294J, Adv. No. 80-0223.

15 B.R. 862 (1981)

In re James Willard CARLTON and Helen Vera Carlton, Debtors. James Willard CARLTON and Helen Vera Carlton, Plaintiffs-Appellees, v. INTERNAL REVENUE SERVICE, Defendant-Appellant.

United States District Court, D. New Mexico.

October 14, 1981.

Attorney(s) appearing for the Case

Anthony C. Porter, Wycliffe V. Butler, P.A., Albuquerque, N.M., for debtors/plaintiffs-appellees.

R.E. Thompson, U.S. Atty., Wayne G. Chew, Asst. U.S. Atty., Albuquerque, N.M., for IRS, defendant-appellant.

MEMORANDUM OPINION

BRATTON, Chief Judge.

This matter comes before the Court upon the motion of Appellees to dismiss the appeal taken by the United States from the decision of the Bankruptcy Court on the ground that Appellant failed to file Notice of Appeal in a timely manner. The United States contends that Notice of Appeal was timely filed because judgment was never set forth in a separate document as required by...

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