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IN RE GRAHAM

No. 91-1980.

973 F.2d 1089 (1992)

In re Thomas A. GRAHAM; Elizabeth M. Graham, Debtors. Thomas A. GRAHAM; Elizabeth M. Graham v. INTERNAL REVENUE SERVICE; James J. O'Connell, Trustee, United States of America, on behalf of its agency, Internal Revenue Service, Appellant.

United States Court of Appeals, Third Circuit.

Decided August 24, 1992.

Attorney(s) appearing for the Case

Michael M. Baylson, U.S. Atty., Philadelphia, Pa., and Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen, William S. Estabrook, and Bridget M. Rowan (argued), U.S. Dept. of Justice, Tax Div., Washington, D.C., for appellant.

Spencer Ervin, Jr. (argued) and Maria Frigoletto, Gratz, Tate, Spiegel, Ervin & Ruthrauff, Philadelphia, Pa., for Thomas Graham.

PRESENT: HUTCHINSON, COWEN and GARTH, Circuit Judges.

OPINION OF THE COURT

HUTCHINSON, Circuit Judge.

The Internal Revenue Service (IRS) appeals a district court order affirming a bankruptcy court decision discharging Thomas and Elizabeth Graham (the Grahams) from liability for federal income taxes and a concomitant fraud penalty. IRS contends that an earlier final judgment of the United States Tax Court holding the Grahams liable for income tax deficiencies resulting from fraudulent tax returns, a circumstance...

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