IN RE AMOSKEAG BANK SHARES, INC.

Bankruptcy No. 91-13065. Civil No. 97-540-SD.

239 B.R. 653 (1998)

In re AMOSKEAG BANK SHARES, INC. United States of America, Internal Revenue Service, v. Amoskeag Bank Shares, Inc.; Thomas Quarles, Sr.

United States District Court, D. New Hampshire.

September 10, 1998.


Attorney(s) appearing for the Case

Dennis G. Bezanson, Bezanson Law Office, Portsmouth, NH, for Amoskeag Bank Shares, Inc.

Henry J. Riordan, U.S. Department of Justice Tax Division, Washington, DC, for United States of America.

Thomas B.S. Quarles, Jr., Devine, Millimet, & Branch, PA, Manchester, NH, Prose.


ORDER

DEVINE, Senior District Judge.

The United States of America, Internal Revenue Service (the government) appeals from the bankruptcy court's decision granting defendant Thomas Quarles, Sr.'s motion for summary judgment and denying the government's motion to dismiss or for summary judgment. Two issues are presented on appeal: (1) whether the bankruptcy court had subject matter jurisdiction; and (2) whether the bankruptcy court properly determined...

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