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IN RE HAIMES

No. 91-2845-CIV.

146 B.R. 298 (1992)

In re Leonard HAIMES, Debtor. UNITED STATES of America, Appellant, v. Leonard HAIMES, Appellee.

United States District Court, S.D. Florida.

October 19, 1992.

Attorney(s) appearing for the Case

Shirley D. Peterson, Asst. Atty. Gen., Steve Shapiro, Ann Reid, Mark Steir, U.S. Dept. of Justice, Tax Div., Washington, D.C., for U.S.

Jay J. Reynolds, Boca Raton, Fla., for Haimes.

MEMORANDUM OPINION

HIGHSMITH, District Judge.

THIS MATTER is before the Court on appeal from the following two orders of the United States Bankruptcy Court, Southern District of Florida:

(1) Order Granting Defendant's Motion for Directed Verdict and Final Judgment, entered July 31, 1991; and

(2) Order Denying Plaintiff's Motion to Alter or Amend Judgment and to Amend Complaint, entered October 3, 1991.

This Court has appellate jurisdiction...

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