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U.S. FOR USE OF I.R.S. v. QUAID

Nos. 92 C 226, 78 B 9575.

138 B.R. 881 (1992)

UNITED STATES of America, for the use of the INTERNAL REVENUE SERVICE, Appellant-Cross Appellee, v. Dennis E. QUAID, not individually, but as Trustee for the Estate of Harold E. Friedman, Appellee-Cross Appellant. In re Harold E. FRIEDMAN, Bankrupt.

United States District Court, N.D. Illinois, E.D.

April 7, 1992.

Attorney(s) appearing for the Case

Joel Nathan, Asst. U.S. Atty., N.D.Ill., Benjamin R. Norris, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for the U.S.

Dennis E. Quaid, trustee.

Michael J. Keaton, Fagel & Haber, Chicago, Ill., for appellee-cross-appellant.

MEMORANDUM OPINION AND ORDER

SHADUR, District Judge.

Both the United States and Trustee Dennis Quaid ("Trustee") for the bankruptcy estate (the "Estate") of Harold Friedman ("Friedman") have appealed from the decision of Bankruptcy Judge Eugene Wedoff reported as In re Luster, 134 B.R. 632 (Bankr.N.D.Ill.1991).1 For the reasons stated in this memorandum opinion and order, the United States...

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