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IN RE GRAN

Civ. No. LR-C-90-480.

131 B.R. 843 (1991)

In re William E. GRAN and Shirley M. Gran. William E. GRAN and Shirley M. Gran, Appellants, v. INTERNAL REVENUE SERVICE, UNITED STATES of America, Appellee.

United States District Court, E.D. Arkansas, W.D.

On Motion for Rehearing July 19, 1991.

Attorney(s) appearing for the Case

Raymond A. Harrill, Little Rock, Ark., for appellants.

Michael N. Wilcove, U.S. Dept. of Justice, Washington, D.C., for appellee.

A. Leigh Tenney, North Little Rock, Ark., Trustee.

ORDER

EISELE, District Judge.

This is an appeal from two orders of the United States Bankruptcy Court. The Court has jurisdiction to hear the appeal pursuant to 28 U.S.C. § 158(a). For the reasons given the judgments of the Bankruptcy Judge, the Honorable James G. Mixon, will be affirmed in all respects.

On November 27, 1989 the Bankruptcy Court entered an order overruling appellants' objections to the proof of claim filed by the Internal Revenue...

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