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DEMARAH v. U.S.

No. CV-F-93-5174.

188 B.R. 426 (1993)

In re Douglas P. DEMARAH, Debtor/Plaintiff, v. The UNITED STATES of America, Defendant.

United States District Court, E.D. California.

December 6, 1993.

Attorney(s) appearing for the Case

David J. Fillerup, Bakersfield, CA, for debtor/plaintiff.

Jeffrey R. Meyer, U.S. Department of Justice, Trial Attorney, Tax Division, Washington, DC, for U.S.

MEMORANDUM OPINION AND ORDERS RE: GOVERNMENT'S APPEAL AND DEBTOR'S CROSS-APPEAL FROM ORDERS OF THE UNITED STATES BANKRUPTCY COURT FOR THE EASTERN DISTRICT OF CALIFORNIA

WANGER, District Judge.

I. PROCEDURAL HISTORY

This is an appeal by the U.S. from the January 15, 1993, order of the Bankruptcy Court for the Eastern District of California (Bakersfield Division), granting summary judgment for the debtor on his cross-motion for summary judgment and...

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