U.S. v. HAMPTON

Civil No. LR-C-94-410.

197 B.R. 297 (1995)

UNITED STATES of America, Appellant, v. Henry A. HAMPTON and Nola Hampton, Appellees.

United States District Court, E.D. Arkansas, Western Division.

October 13, 1995.


Attorney(s) appearing for the Case

Robert D. Millstone, United States Department of Justice, Tax Division, Washington, DC, for Appellant.

Scott T. Vaughn, Hilburn, Calhonn, Harper, Pruniski & Calhoun, North Little Rock, AR, for Appellees.


MEMORANDUM OPINION AND ORDER

GEORGE HOWARD, Jr., District Judge.

The United States appeals from the May 31, 1994 order of the bankruptcy court sustaining debtors' limited objection to the claims of the Internal Revenue Service (IRS) so that the IRS was limited to a claim of $38,021.75 for the years 1983 through 1988. At issue is the effect of a November 27, 1990 consent order between the parties pertaining to the IRS claims. On appeal, the Court reviews...

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