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IN RE HAIROPOULOS

No. 96-2573.

118 F.3d 1240 (1997)

In re David Allen HAIROPOULOS, Debtor. UNITED STATES of America, acting By and Through the INTERNAL REVENUE SERVICE, Appellee, v. David Allen HAIROPOULOS, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided July 7, 1997.

Attorney(s) appearing for the Case

Stuart J. Radloff (argued), St. Louis, MO, for Appellant.

Audrea R. Tebbets (argued), Department of Justice, Washington, DC, for Appellee.

Before RICHARD S. ARNOLD, Chief Judge, ROSS and BEAM, Circuit Judges.

ROSS, Circuit Judge.

David Allen Hairopoulos (debtor) appeals from the judgment of the district court,1 holding that the claim of the Internal Revenue Service (IRS) against debtor's estate is not discharged because the IRS did not receive proper notice of the bankruptcy proceedings. We affirm.

I.

Debtor filed a Chapter 7 petition on January 15, 1988, and listed appellant IRS on the statement of liabilities and the mailing...

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