SHABAZ, District Judge.
Appellant United States of America ("Government") filed this appeal from the December 23, 1993 order of the United States Bankruptcy Court for the Western District of Wisconsin, the Hon. Thomas S. Utschig presiding. That order sustained the debtor Mitchell W. Voelker's objection to the Government's proof of claim for federal taxes.
Subject matter jurisdiction exists pursuant to 28 U.S.C. § 158.
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