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RIVERS v. U.S. BY AND THROUGH I.R.S.

Civ. A. No. 94-0383-BH-M. Bankruptcy No. 93-11349. Adv. No. 93-1295.

178 B.R. 9 (1994)

In re Clifford RIVERS, f/d/b/a Clifford Rivers Logging, Debtor-Plaintiff, v. UNITED STATES of America, By and Through its agency, the INTERNAL REVENUE SERVICE, Defendant.

United States District Court, S.D. Alabama, Southern Division.

October 28, 1994.

Attorney(s) appearing for the Case

Theodore L. Hall, Mobile, AL, for Clifford Rivers.

Carol Koehler Ide, Washington, DC, for U.S. of America, I.R.S.

ORDER

HAND, Senior District Judge.

This action is before the Court on appeal of debtor-plaintiff, Clifford Rivers (Rivers) f/d/b/a Clifford Rivers Logging, from a determination that he will not be granted a discharge in Bankruptcy for certain tax obligations which he owes to the United States, namely the tax obligations for 1985, 1986 and 1987.1 The Bankruptcy Court so determined

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