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IN RE FARM LOAN SERVICES, INC.

Bankruptcy No. 92-C-392-S.

153 B.R. 234 (1992)

In re FARM LOAN SERVICES, INC., Debtor. UNITED STATES of America, Appellant, v. FARM LOAN SERVICES, INC., Debtor/Appellee.

United States District Court, W.D. Wisconsin.

October 2, 1992.

Attorney(s) appearing for the Case

Raymond Mulera, U.S. Dept. of Justice, Washington DC, for appellant.

Peter Gennrich, Madison, WI, for appellee.

MEMORANDUM AND ORDER

SHABAZ, District Judge.

The United States of America appeals the order of the United States Bankruptcy Court for the Western District of Wisconsin, entered March 31, 1992, granting the motion of trustee Peter M. Gennrich to (i) determine a tax liability, (ii) find the Internal Revenue Service ("IRS") in contempt for violating a tax liability discharge, (iii) avoid a levy, and (iv) award the trustee's costs and attorney's fees. The trustee...

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