PROFESSIONAL TECHNICAL SERVICES, INC. v. U.S.

No. 87-2331 C(5).

94 B.R. 578 (1988)

In re PROFESSIONAL TECHNICAL SERVICES, INC., Debtor/Appellee, v. UNITED STATES of America, Appellant.

United States District Court, E.D. Missouri, E.D.

December 15, 1988.


Attorney(s) appearing for the Case

Stuart J. Radloff, Clayton, Mo., for debtor/appellee.

Robert D. Metcalfe, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., Thomas Dittmeier, U.S. Atty., St. Louis, Mo., for appellant.


MEMORANDUM AND ORDER

LIMBAUGH, District Judge.

A. INTRODUCTION

This matter is before the Court on the United States of America's appeal from the final order and memorandum opinion of the United States Bankruptcy Court entered in this case on December 4, 1987. This Court has jurisdiction to hear this appeal from the bankruptcy judge's final order pursuant to Title 28 U.S.C. § 158(a).

The question presented by this appeal is whether a...

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