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IN RE CARIE CORP.

No. A89-122 Civ, Bankruptcy No. 3-80-00154.

128 B.R. 266 (1989)

In re CARIE CORPORATION, Debtor. UNITED STATES of America, Appellant, v. Bennie LEONARD, Trustee, Appellee and Cross-Appellant.

United States District Court, D. Alaska.

October 10, 1989.

Attorney(s) appearing for the Case

Michael Spaan, U.S. Atty., Anchorage, Alaska, for the U.S.

Cabot Christianson and Joanne Grace, Anchorage, Alaska, for Bennie Leonard.

ORDER

(Decision on Appeal)

HOLLAND, Chief Judge.

The United States of America has timely appealed from an order entered by Bankruptcy Judge C.E. Luckey on January 23, 1989. The order partially denied Amended Proof of Claim No. 14 which had been filed by the Internal Revenue Service (IRS) on June 19, 1986. Amended Claim No. 14 sought payment by the trustee of certain penalties and interest resulting from his having failed to timely file the 1984...

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