FAWSETT, District Judge.
This is an appeal from two Bankruptcy Court Orders in Bankruptcy Case No. 94-00473-BKC-6B3. Appellant United States of America contests the Honorable Arthur B. Briskman's October 4, 1994, Order denying its motion for summary judgment, and the September 23, 1994, Order sustaining Debtor's objection to "Claim No. 5," filed by the Internal Revenue Service. Upon motion by Appellant, the appeals were consolidated.
Appellant's Brief is found...
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