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SMITH v. U.S.

Civ. A. No. C89-0193P.

114 B.R. 473 (1989)

Mark S. SMITH and Marisa Smith, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, W.D. Kentucky, Paducah Division.

December 29, 1989.

Attorney(s) appearing for the Case

J. William Phillips, Murray, Ky., for plaintiffs.

U.S. Atty., W.D. Ky. by Jane Bondurant, Asst. U.S. Atty., Louisville, Ky., Joseph F. Minni, U.S. Dept. of Justice, Tax Div., Washington, D.C., for defendant.

MEMORANDUM OPINION

JOHNSTONE, Chief Judge.

This matter is before the court on appeal from the United States Bankruptcy Court for the Western District of Kentucky. Plaintiffs/Appellants appeals from the July 11, 1989 Order of the Bankruptcy Court granting summary judgment in favor of the Defendant/Appellee against the Plaintiffs/Appellants. 109 B.R. 243 (1989).

I. FACTUAL BACKGROUND...

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