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MATTER OF KING

No. CV 89-0-451, Bankruptcy No. 88-857.

137 B.R. 43 (1991)

In the Matter of Thomas Lloyd KING and Joan P. King, Debtors. UNITED STATES of America, Appellant, v. Thomas Lloyd KING and Joan Patricia King, Appellees.

United States District Court, D. Nebraska.

October 31, 1991.

Attorney(s) appearing for the Case

Casey Quinn, Omaha, Neb., for Thomas Lloyd King and Joan Patricia King.

Stephen G. Fuerth, Loren B. Mark, Tax Div., U.S. Dept. of Justice, Washington, D.C., for U.S.

MEMORANDUM OPINION and ORDER

CAMBRIDGE, District Judge.

The United States of America, a creditor in debtors' bankruptcy proceeding, appeals the order of the bankruptcy court, dated May 9, 1989, sustaining the debtors' objection to the government's claim with respect to § 6334 of the Internal Revenue Code. Having reviewed the record on appeal and the government's brief on the matter,1 the Court finds that the decision of...

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