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IN RE EYSENBACH

No. 94-CV-615A.

183 B.R. 365 (1995)

In re John EYSENBACH, Debtor et al.

United States District Court, W.D. New York.

March 23, 1995.

Attorney(s) appearing for the Case

Avery M. Ellis, U.S. Dept. of Justice, Tax Div., Washington, DC, Jane B. Wolfe, U.S. Atty., Buffalo, NY, for appellant.

Mark K. Broyles, Relin and Goldstein, Rochester, NY, for appellee.

DECISION AND ORDER

ARCARA, District Judge.

INTRODUCTION

This is an appeal by the United States from an Order of United States Bankruptcy Judge Carl L. Bucki, dated July 26, 1994, (170 B.R. 57), sustaining the objection of Citibank, an unsecured creditor, to the priority status of the Internal Revenue Service's claim against the debtor. The Court has jurisdiction over this appeal pursuant to 28 U.S.C. § 158(a...

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