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IN RE ALQUIST

No. 3:93 CV 178-P. Bankruptcy No. 89-30697. Adv. No. 93-3535.

172 B.R. 828 (1994)

In re John Q. ALQUIST and Jacinthe M. Alquist, Debtors. John Q. ALQUIST and Jacinthe Alquist, Plaintiffs, v. INTERNAL REVENUE SERVICE, Defendant.

United States District Court, W.D. North Carolina, Charlotte Division.

July 5, 1994.

Attorney(s) appearing for the Case

John Alquist, pro se.

Jacinthe M. Alquist, pro se.

James M. Sullivan, Asst. U.S. Atty., Charlotte, NC, for IRS.

ROBERT D. POTTER, District Judge.

THIS MATTER is before the Court on appeal from the Bankruptcy Court's order, filed May 11, 1993 granting Appellee's motion summary judgment against Appellants. Appellants' brief was filed April 19, 1994. Appellee responded in a brief filed June 21, 1994.

The Court has conducted a careful and thorough de novo review of the legal conclusions rendered by the Bankruptcy...

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