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IN RE HAAS

Civ. A. No. 92-0585-P. Bankruptcy No. 91-02118-ABB. Adv. No. 91-00235-ABB.

173 B.R. 753 (1992)

In re Thomas Milton HAAS and Bernice Elizabeth Haas, Debtors. UNITED STATES of America, Appellant, v. Thomas Milton HAAS and Bernice Elizabeth Haas, Appellees.

United States District Court, S.D. Alabama, Southern Division.

As Amended on Denial of Rehearing January 27, 1993.

Attorney(s) appearing for the Case

Lawrence B. Voit, Mobile, AL, for appellees.

Carol Koehler Ide, Washington, DC, William R. Sawyer, Asst. U.S. Atty., for appellant.

Thomas P. Ollinger, Jr., Mobile, AL, for Secor Bank.

ORDER REVERSING IN PART AND AFFIRMING IN PART THE BANKRUPTCY COURT'S DECISION

PITTMAN, Senior District Judge.

This case is before the court on appeal by the United States from the order of the Bankruptcy Court. The United States represents the Internal Revenue Service (IRS) and the Small Business Administration, creditors of the debtors, Thomas and Bernice Haas. The Bankruptcy Court reinstated a validly, though erroneously, extinguished mortgage on...

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