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IN RE HAAS

No. 92-0585-P-C. Bankruptcy No. 91-02118-ABB.

173 B.R. 756 (1993)

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.

July 6, 1993.

Attorney(s) appearing for the Case

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

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

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

ORDER

PITTMAN, Senior District Judge.

This case is before the court on briefs filed by the appellant, United States of America (United States), and the appellees, Thomas and Bernice Haas (the Haas). The United States, specifically the Internal Revenue Service, appeals from a ruling of the Bankruptcy Court. The Bankruptcy Court held that certain federal income tax liabilities of the Haas, debtors in bankruptcy, were dischargeable. For the reasons set...

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