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IN RE GRYNBERG

Civ. A. No. 91-F-1025, Bankruptcy Nos. 81-B-00821-C, 81-B-00825-C, Adv. No. 89-C-1371.

142 B.R. 415 (1991)

In re Jack J. GRYNBERG and Celeste C. Grynberg, Debtors. Jack J. GRYNBERG and Celeste C. Grynberg, Appellants, v. UNITED STATES of America, and Gerald S. Swanson, Appellees.

United States District Court, D. Colorado.

November 4, 1991.

Attorney(s) appearing for the Case

Neil E. Ayervais, Lohf, Shaiman & Ross, P.C., William D. Scheid, Scheid & Horlbeck, P.C., Denver, Colo., for debtors/appellants.

Michael J. Norton, U.S. Atty., William G. Pharo, Esq., Asst. U.S. Atty., Denver, Colo., Karen Lynne Baker, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for appellees.

ORDER

SHERMAN G. FINESILVER, Chief Judge.

This matter comes before the Court on appeal from the United States Bankruptcy Court, filed June 17, 1991. Appellants appeal the bankruptcy court's Order on Cross Motions for Summary Judgment. Jurisdiction is based on 28 U.S.C.A. § 158 (West Supp.1991). For the reasons set forth below, the order of the bankruptcy court is AFFIRMED.

I.

BACKGROUND<...

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