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IN RE FINGERS

No. 93-328-G/R. Bankruptcy No. 89-02143-H7. Adv. No. 91-90597-H7.

170 B.R. 419 (1994)

In re Roland G. FINGERS, Debtor. UNITED STATES of America, Appellant/Cross-Appellee, v. Roland G. FINGERS, Appellee/Cross Appellant.

United States District Court, S.D. California.

July 8, 1994.

Attorney(s) appearing for the Case

Harold E. Wolfe, Jr., Harold E. Wolfe, Jr., P.A., West Palm Beach, FL, and Jeffrey D. Schreiber, Carlsbad, CA, for Roland G. Fingers.

George N. Harris, Jr., Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, DC, for U.S.

MEMORANDUM DECISION AFFIRMING IN PART AND REMANDING IN PART BANKRUPTCY COURT'S DECISION

RHOADES, District Judge.

This action is a direct appeal from a final order of the Bankruptcy Court for the Southern District of California, and jurisdiction is conferred upon the United States District Court by 28 U.S.C. § 158(a). The United States initially appealed from such final order, and the appellee/cross appellant brought a cross-appeal. For the reasons given...

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