IN RE PASTULA

No. 97-CV-70288.

227 B.R. 794 (1997)

In re Mark E. PASTULA and Pamela Pastula, Debtors. UNITED STATES of America, Appellant, v. Mark and Pamela PASTULA, Appellees.

United States District Court, E.D. Michigan, Southern Division.

November 24, 1997.


Attorney(s) appearing for the Case

Terri M. Weik, Birmingham MI, David Einstandig, Thav, Gross, Steinway & Bennett, P.C., Birmingham, MI, for Debtors.

Joan J. Fahlgrem, Detroit, MI, Special Assistant U.S. Attorney.

David Ruskin, Southfield, MI, Chapter 13 Trustee.


OPINION

O'MEARA, District Judge.

The United States is appealing the bankruptcy court's January 7, 1997 decision that the debtors' 1989-1991 federal income tax liabilities are dischargeable. The United States filed its appellate brief on April 30, 1997. Because debtors Mark and Pamela Pastula are unrepresented on appeal, no brief has been filed on their behalf.1

BACKGROUND

On July 21, 1992, the...

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