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IN RE PETERSON

No. 92-CV-0029J, Bankruptcy No. 89-00610-A, Adv. No. 90-0034.

152 B.R. 329 (1993)

In re Ronald Alan PETERSON and Barbara Diane Peterson, Debtors. COMMISSIONER OF INTERNAL REVENUE, Appellant/Defendant, v. Ronald Alan PETERSON and Barbara Diane Peterson, Appellees/Plaintiffs.

United States District Court, D. Wyoming.

January 4, 1993.

Attorney(s) appearing for the Case

William U. Hill, Asst. U.S. Atty., Cheyenne, WY, Joel J. Roessner, Dept. of Justice, Tax Div., Washington, DC, for I.R.S.

Darlene L. Reiter, Burgess, Davis, Carmichael & Cannon, Sheridan, WY, for Ronald Alan Peterson and Barbara Diane Peterson.

OPINION AND ORDER ON BANKRUPTCY APPEAL TO DISTRICT COURT

ALAN B. JOHNSON, Chief Judge.

This matter comes before the Court on an appeal from the judgment entered on July 2, 1991, 132 B.R. 68 in Adversary Proceeding No. 90-0034, denying the United States' motion for summary judgment and granting the plaintiffs' motion for summary judgment, in which the bankruptcy court ordered, adjudged, and decreed that the debt of the debtors...

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