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IN RE EVANS

Bankruptcy No. 85-02638-K, Civ. A. No. 87-0168.

77 B.R. 457 (1987)

In re Michael R. EVANS, Debtor. UNITED STATES of America, Appellant, v. Michael R. EVANS, Appellee.

United States District Court, E.D. Pennsylvania.

August 14, 1987.

Attorney(s) appearing for the Case

Arthur Liebersohn, Philadelphia, Pa., for Evans.

Frederic J. Baker, U.S. Tax Div., Dept. of Justice, Washington, D.C., Joseph Simmons, Deputy in Charge of Bankruptcy Operations, U.S. Bankruptcy Court, Philadelphia, Pa., for the U.S.

MEMORANDUM AND ORDER

HANNUM, Senior District Judge.

The appellant, Internal Revenue Service (IRS), has appealed pursuant to 28 U.S.C. § 158(a) after the United States Bankruptcy Court for the Eastern District of Pennsylvania entered an Order on December 2, 1986, in which the bankruptcy court denied the motion of the IRS to alter or amend judgment relating to the bankruptcy court's Opinion and Order entered October 28, 1986, 66 B.R. 506...

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