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MICHAUD v. U.S.

Civil No. 96-323-SD.

206 B.R. 1 (1997)

Gloria MICHAUD v. UNITED STATES of America.

United States District Court, D. New Hampshire.

March 6, 1997.

Attorney(s) appearing for the Case

David L. Broderick, Concord, NH, Carina J. Campobasso, Washington, DC, for U.S.

Stephen C. Chute, Sarah Ruef Luck, Portland, ME, for Gloria Michaud.

ORDER

DEVINE, Senior District Judge.

The United States appeals from a final judgment entered by the United States Bankruptcy Court for the District of New Hampshire in favor of the debtor and against the United States. The present dispute arises out of a proof of claim filed by the Internal Revenue Service (IRS) against plaintiff Gloria Michaud for the unpaid portion of an asserted tax liability.

Facts

The federal tax returns...

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