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MATTER OF ZIEG

No. 8:CV9600172, BK. No. 91-80121.

206 B.R. 974 (1997)

In the Matter of Dudley D. ZIEG and Karen A. Zieg, Debtors. UNITED STATES of America, Appellant, v. Dudley D. ZIEG and Karen A. Zieg, Appellants.

United States District Court, D. Nebraska.

January 14, 1997.

Attorney(s) appearing for the Case

Laurie M. Barrett, Asst. U.S. Atty., Omaha, NE, Robert D. Metcalfe, U.S. Department of Justice, Tax Division, Washington, DC, for U.S.

James M. Woodruff, Nebraska Department of Revenue, Lincoln, NE, for Nebraska Department of Revenue.

Dean J. Jungers, Hascall, Jungers Law Firm, Bellevue, NE, for Dudley D. Zieg and Karen A. Zieg.

Kathleen A. Laughlin, Trustee, Omaha, NE.

MEMORANDUM OPINION

STROM, Senior District Judge.

This matter is before the Court on the United States' notice of appeal (Filing No. 2). After careful consideration of the record on appeal, the briefs and the applicable law, the Court finds that the case should be affirmed.

STANDARD OF REVIEW

A district court acts as an appellate court when reviewing a bankruptcy court's decision. A district court reviews a bankruptcy court's legal conclusions...

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