IN RE JONES

No. 93-4250-RDR. Bankruptcy No. 92-41978-13.

181 B.R. 538 (1995)

In re Thomas Arthur JONES, Debtor. UNITED STATES of America, Appellant, v. Thomas Arthur JONES, Appellee.

United States District Court, D. Kansas.

April 27, 1995.


Attorney(s) appearing for the Case

Richard C. Wallace, Evans & Mullinix, P.A., Lenexa, KS, for debtor.

James J. Long, Office of Special Litigation, Tax Div., Washington, DC, for appellant.

Richard C. Wallace, Evans & Mullinix, P.A., Lenexa, KS, for appellee.

William H. Griffin, trustee, Topeka, KS.


MEMORANDUM AND ORDER

ROGERS, District Judge.

This is an appeal from the bankruptcy court. The United States contends that the bankruptcy court erred (1) in finding that payments under a covenant not to compete were not property of the debtor's estate and (2) in finding that a payment made by the debtor to the Internal Revenue Service was voluntary and that the IRS is equitably estopped from applying this payment to the debtor's income tax liability...

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