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IN RE PRESTWOOD

Civ. A. No. 94-A-1500-N.

185 B.R. 358 (1995)

In re Mary Joyce PRESTWOOD, Debtor. Mary Joyce PRESTWOOD, Appellant, v. UNITED STATES of America, Appellee.

United States District Court, M.D. Alabama, Northern Division.

August 1, 1995.

Attorney(s) appearing for the Case

Collier H. Espy, Jr., Espy & Metcalf, Dothan, AL, for Mary Joyce Prestwood.

Patricia Allen Conover, Redding Pitt, U.S. Atty., Montgomery, AL, for U.S.

Kenneth R. Jones, Georgiana, AL, for Kenneth R. Jones.

MEMORANDUM OPINION AND ORDER

ALBRITTON, District Judge.

I. INTRODUCTION

This cause is before the court on appeal from the final judgment entered by the United States Bankruptcy Court for the Middle District of Alabama, in favor of the appellee, the United States of America, on October 20, 1994. The court has jurisdiction pursuant to 28 U.S.C. § 158.1

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