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ANDERSON v. U.S. ON BEHALF OF SMALL BUSINESS ADMIN.

No. IP 93 385 C. Bankruptcy No. 92-714-RLB-13.

165 B.R. 445 (1994)

Evelyn C. ANDERSON, Appellant, v. UNITED STATES of America, on Behalf of SMALL BUSINESS ADMINISTRATION, and Internal Revenue Service, Appellees. In re Evelyn C. ANDERSON, Debtor.

United States District Court, S.D. Indiana, Indianapolis Division.

March 1, 1994.

Attorney(s) appearing for the Case

Steven K. Huffer, Mitchell Hurst Jacobs & Dick, Indianapolis, IN, for debtor/appellant.

Sue Hendricks Bailey, Asst. U.S. Atty., Office of the U.S. Atty., Indianapolis, IN, for appellees.

ORDER ON APPEAL FROM BANKRUPTCY COURT

McKINNEY, District Judge.

The appellant, Evelyn C. Anderson ("Anderson"), has filed an appeal from the Bankruptcy Court. Anderson and the appellees (collectively the "United States"), have filed their briefs, and the issues raised by Anderson's appeal are ready to be resolved. For the reasons discussed below, this Court AFFIRMS the decision of the Bankruptcy Court.

I. BACKGROUND

On January...

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