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IN RE EVANS

Civ. A. No. 92 N 1684. Bankruptcy No. 90 B 17558 PAC. Adv. No. 91 B 2028 SBB.

173 B.R. 725 (1994)

In re John Hathaway EVANS, Jr., Debtor. John Hathaway EVANS, Jr., Appellee/Cross-Appellant, v. UNITED STATES of America, Appellant/Cross-Appellee.

United States District Court, D. Colorado.

July 25, 1994.

Attorney(s) appearing for the Case

Christopher E. Bench, Aurora, CO, for John Evans, Jr.

William G. Pharo, Asst. U.S. Atty., Karen Lynne Baker, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, DC, for U.S.

ORDER AND MEMORANDUM OF DECISION

NOTTINGHAM, District Judge.

This is an appeal from an order and judgment entered by the United States Bankruptcy Court for the District of Colorado. The parties dispute the bankruptcy court's calculation of the amount of penalty which was assessed pursuant to I.R.C. § 6672 (West Supp.1993), and have filed cross-appeals. Jurisdiction is based on 28 U.S.C.A. § 158(a) (West 1993).

FACTS

Debtor-Appellee...

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