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U.S. v. CARR

No. 4:CV91-3265.

142 B.R. 351 (1992)

UNITED STATES of America, Appellant, v. John D. CARR, Appellee.

United States District Court, D. Nebraska.

February 3, 1992.

Attorney(s) appearing for the Case

Virginia Cronan Lowe, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C. and Patricia Dugan, Asst. U.S. Atty., Omaha, Neb., for appellant.

W. Eric Wood of Dwyer, Pohren, Wood, Heavey & Grimm, Omaha, Neb., for appellee.

ORDER

URBOM, Senior District Judge.

The appellant and creditor-below, the Internal Revenue Service, appeals the decision of the bankruptcy court1 disallowing an amended proof of claim by the IRS and discharging the debtor's obligation to the IRS for income taxes for the 1985 tax year. 134 B.R. 370. On appeal, the appellant seeks reversal of the bankruptcy court's determination that the IRS was...

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