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IN RE DePAOLO

No. 93-CV-0291-B. Bankruptcy No. 87-05050-B. Adv. No. 93-1005.

165 B.R. 491 (1994)

In re Hugh Daniel DePAOLO d/b/a Hugh D. DePaolo, M.D. d/b/a Casper Birthing Center and Siri Jane DePaolo, Debtors. Hugh Daniel DePAOLO d/b/a Hugh D. DePaolo, M.D. d/b/a Casper Birthing Center and Siri Jane DePaolo, Appellants, v. UNITED STATES of America, acting Through the INTERNAL REVENUE SERVICE, Appellee.

United States District Court, D. Wyoming.

January 13, 1994.

Attorney(s) appearing for the Case

Jeffrey T. Wegner, Omaha, NE, for debtors/appellants.

Donald R. Wrobetz, Asst. U.S. Atty., Cheyenne, WY, Susan G. Laughlin, Dept. of Justice, Tax Div., Washington, DC, for appellee.

ORDER REVERSING THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF WYOMING'S ORDER GRANTING IRS' MOTION FOR SUMMARY JUDGMENT AND DENYING PLAINTIFF'S CROSS-MOTION FOR SUMMARY JUDGMENT

BRIMMER, District Judge.

The above-entitled matter having come before the Court and the Court having reviewed the materials on file herein, having heard argument from the parties, and being fully advised in the premises, FINDS and ORDERS as follows:

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