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UNITED STATES v. SAYRES

No. CIV-84-238T.

43 B.R. 437 (1984)

The UNITED STATES of America, Appellant, v. Sharon Kelly SAYRES, Appellee.

United States District Court, W.D. New York.

August 7, 1984.

Attorney(s) appearing for the Case

Salvatore R. Martoche, U.S. Atty., Rochester, N.Y. (Jonathan W. Feldman, Asst. U.S. Atty., Rochester, N.Y., of counsel), for plaintiff.

Stern, Lane, Stern & Neild, P.C., Rochester, N.Y. (William J. Neild, Rochester, N.Y., of counsel), for defendant.

MEMORANDUM DECISION and ORDER

TELESCA, District Judge.

Appellant seeks to appeal from an Order of the Bankruptcy Court denying its motion to dismiss an adversarial proceeding brought by appellee. For the reasons set forth below, the Order of the Bankruptcy Court is reversed.

FACTS

The debtor-appellee, Sharon Kelly Sayres (Sayres), and her husband both owed back taxes to the United States Government (Government) dating back to the 1976 tax...

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