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IN RE FISCHER

No. 90-0453C(3).

131 B.R. 137 (1990)

In re Thomas L. FISCHER and Carolyn A. Fischer, Debtors.

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

October 1, 1990.

Attorney(s) appearing for the Case

Frederick J. Dana, Asst. U.S. Atty., James S. Cole, Asst. U.S. Trustee, St. Louis, Mo., J. Joseph Raymond, Trial Atty., Office of Special Litigation, Tax Div., U.S. Dept. of Justice, Washington, D.C., for U.S.

Curtis L. Mann, St. Louis, Mo., for debtors.

Alan E. Freed, Brackman, Hille and Freed, P.C., St. Louis, Mo., for debtors/appellees.

ORDER

DAVID P. McDONALD, Chief Judge.

This matter is before the Court on the United States' appeal from the December 29, 1989, final court order of the United States Bankruptcy Court for the Eastern District of Missouri which disallowed a late amendment of a timely claim filed by the Internal Revenue Service on behalf of the United States. 109 B.R. 384.

On appeal, the United States argues the bankruptcy court erred...

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