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UNITED STATES v. TAYLOR

Nos. 2-95CV-199, 2:95cv198.

204 B.R. 10 (1996)

UNITED STATES of America (INTERNAL REVENUE SERVICE), Appellant, v. Dudley Davis TAYLOR, Appellee.

United States District Court, E.D. Texas, Marshall Division.

October 17, 1996.

Attorney(s) appearing for the Case

G. Hobart Miller, Dept. of Justice Tax Division, Dallas, TX, Mike Bradford, U.S. Attorney, Beaumont, TX, for Appellant.

Jason R. Searcy, P.C., Longview, TX, for Appellee.

MEMORANDUM OPINION AND ORDER

FOLSOM, District Judge.

This matter comes before the Court on appeal from the United States Bankruptcy Court, filed September 22, 1995. The United States of America through the Internal Revenue Service, (hereinafter "the IRS"), appeals two separate orders entered by the bankruptcy court. One Order granted Dudley Davis Taylor's (hereinafter "Debtor") motion for summary judgment. The other denied the IRS' cross-motion for...

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