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IN RE COBY

Bankruptcy No. BK-S-87-2615 LBR. Civ. No. CV-S-93-539-PMP (RLH).

163 B.R. 835 (1993)

In re Doris D. COBY, Debtor. Doris D. COBY, et al., Appellant, v. UNITED STATES of America, Appellee.

United States District Court, D. Nevada.

December 2, 1993.

Attorney(s) appearing for the Case

Mark Segal, Segal & McMahan, Las Vegas, NV, for debtor, appellant.

Kathleen McDonald, Las Vegas, NV, Trustee.

Bernard J. Knight, Jr., Tax Div., U.S. Dept. of Justice, Washington, DC, for appellee.

OPINION

PRO, District Judge.

This is an appeal from a Final Order (# 10) entered by the United States Bankruptcy Court (D.Nev.) on May 10, 1993, which granted Appellee's Motion for Reconsideration of the Bankruptcy Court's Memorandum Decision and Order entered on January 26, 1990, holding that Debtor/Appellant was entitled to deduct hypothetical costs of sale from the fair market value of her residence in determining the value of that asset with respect...

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