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IN RE PAYEUR

No. 82-9015.

22 B.R. 516 (1982)

In re Michael PAYEUR d/b/a Installations Unlimited, Debtor. Thomas F. MALONE, Jr., Trustee, Plaintiff-Appellee, v. Marjorie A. PAYEUR, et al., Defendants-Appellees, and United States of America, Defendant-Appellant.

United States Bankruptcy Appellate Panel for the First Circuit.

August 19, 1982.

Attorney(s) appearing for the Case

Glenn L. Archer, Jr., Asst. Atty. Gen., D. Patrick Mullarkey, John P. McAllister, Attys., Tax Div., Dept. of Justice, Washington, D.C., Richard S. Cohen, U.S. Atty., Portland, Maine, for defendant-appellant.

Before LAWLESS, Chief Judge, and GLENNON and LAVIEN, Bankruptcy Judges.

LAWLESS, Chief Judge:

This appeal is taken from an order of the bankruptcy court directing the Trustee to pay the sum of $6,300.00 to the Debtor for his homestead exemption.

This case was commenced under Chapter 7 of the Bankruptcy Code 11 U.S.C. § 101 et seq. ("Code").1 On November 23, 1981, the Trustee filed a Complaint to Sell Real Estate Free and Clear of Liens. A hearing on the complaint was held on November 30...

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