In the Matter of: DIBERT, BANCROFT & ROSS COMPANY, LIMITED; Debtor.
John ROSS, Deceased, Gloria Ross, individually and as the duly appointed Administratrix of the Succession of John Ross, substituted as a party plaintiff in place and stead of John Ross; Carolyn Ross; Kathleen Penick; Hancock National Bank, Appellants,
v.
Robert L. MARRERO, Central Progressive Bank; Dibert, Bancroft & Ross Company, Limited; United States of America, Appellees.
United States Court of Appeals, Fifth Circuit.https://leagle.com/images/logo.png
June 30, 1997.
June 30, 1997.
Attorney(s) appearing for the Case
Kevin C. Schoenberger, New Orleans, LA, for John and Gloria Rose, Appellants.
Walter C. Antin, Jr., Hammond, LA, for Carolyn Ross, Kathleen Penick and Hancock National Bank, Appellants.
D. Michael Dendy, Gretna, LA, for Robert L. Marrero, Appellee.
Omer Frederick Kuebel, III, New Orleans, LA, David M. Culpepper, New Orleans, LA, for Central Progressive Bank, Appellee.
Thomas V.M. Linguanti, U.S. Department of Justice, Appellate Staff, Tax Div., Washington, DC, for U.S., Appellee.
Before JOLLY, JONES and WIENER, Circuit Judges.
United States Court of Appeals, Fifth Circuit.
WIENER, Circuit Judge:
This appeal arises from the bankruptcy proceedings of Dibert, Bancroft & Ross Company, Limited ("the Debtor"). Appellants ("the Ross Group"1) appeal the judgment of the bankruptcy court, as affirmed by the district court, rejecting the Ross Group's claim and recognizing the claim of the Internal Revenue Service of the United States Department of the Treasury ("the Government"). Specifically, the court awarded...
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