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IN RE NEWLIN

Civ. A. No. 82-1052.

29 B.R. 781 (1983)

In re Jay NEWLIN and Carol T. Newlin.

United States District Court, E.D. Pennsylvania.

April 19, 1983.

Attorney(s) appearing for the Case

S. Martin Teel, Jr., Atty., Richard L. Switzer, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for appellant.

Jack K. Miller, Mitchell W. Miller, Philadelphia, Pa., for appellees.

MEMORANDUM and ORDER

SHAPIRO, District Judge.

The Internal Revenue Service ("IRS") has appealed an Order of the bankruptcy court holding it in contempt, fining it and assessing attorneys' fees against it. It challenges the authority of the bankruptcy court to issue such an Order against a government agency.

On February 2, 1981 Jay and Carol Newlin filed a petition under Chapter 13 of the Bankruptcy Code with the bankruptcy court for the Eastern District...

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