MEMORANDUM OPINION AND ORDER
NEESE, Senior District Judge.
This is an appeal by the United States of America of an order entered by a Bankruptcy Court of this District. Therein, it was held that the personal liability of the trustee and the debtors for penalties and interest for income-tax returns which were filed late, and for additional taxes arising from an alleged arithmetical error, was terminated because the trustee had complied with all of the requirements...
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