DECISION ON REMAND
HAROLD L. MAI, Chief Judge.
THIS MATTER came before the court on Remand from the District Court for the District of Wyoming.
The District Court's instructions upon remand were that this court "should determine whether the evidence offered is sufficient to prove, by a preponderance of the evidence, that the debtors, Mr. and Mrs. Peterson, willfully attempted to evade or defeat their taxes, in accordance with the standards...
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