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UNITED STATES v. KIESTER

No. 94-513-CIV-T-25A. Bankruptcy No. 92-9279-8B7.

182 B.R. 52 (1995)

UNITED STATES of America, Appellant, v. Gordon L. KIESTER, Appellee.

United States District Court, M.D. Florida, Tampa Division.

March 7, 1995.

Attorney(s) appearing for the Case

Steven Shapiro, David Geier, Tax Div., U.S. Dept. of Justice, Washington, DC, for appellant.

Gordon L. Kiester, Jr., Tampa, FL, for appellee.

OPINION ON APPEAL

ADAMS, District Judge.

A. Preliminary & Factual History

The Appellant, the Internal Revenue Service ("IRS"), filed claims for certain income taxes owed in the Debtor's, Jerry Wayne Snow, Chapter 7 bankruptcy. On January 11, 1994, the Appellee, Trustee, filed an objection to the IRS's proof of claims since they were not sufficiently documented to substantiate the claims. On January 21, 1994, without...

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