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IN RE McATEE

No. C 89-0159.

115 B.R. 180 (1990)

In re Edward W. McATEE, Debtor.

United States District Court, N.D. Iowa, Cedar Rapids Division.

April 18, 1990.

Attorney(s) appearing for the Case

Kevin Shea, Cedar Rapids, Iowa, for debtor.

Kristin Tolvstad-Davis, Asst. U.S. Atty., Cedar Rapids, Iowa, Roger Bracken, Trial Atty., Tax Div., Dept. of Justice, Washington, D.C., for the U.S.

ORDER

HANSEN, District Judge.

This matter is before the court on appellant United States of America's appeal, filed November 6, 1989, from a decision of the bankruptcy court, entered September 12, 1989, denying the Internal Revenue Service's priority claim for personal income withholding taxes, Federal Insurance Contributions Act (FICA) taxes, and Federal Unemployment Tax Act (FUTA) taxes assessed against the debtor for calendar year 1985 and for the first...

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