I.R.S. v. COUSINS

No. CIV. 99-121-JD.

238 B.R. 503 (1999)

INTERNAL REVENUE SERVICE v. Wayne COUSINS.

United States District Court, D. New Hampshire.

June 22, 1999.


Attorney(s) appearing for the Case

Geraldine Karonis, Assistant United States Attorney, Manchester, NH, for U.S. Trustee.

Nancy H. Michels, Michels & Michels, Londonderry, NH, for plaintiffs.

David Broderick, U.S. Attorney's Office, Concord, NH, William Kostak, U.S. Dept. of Justice, Alex Sadler, Trial Attorney, Tax Division U.S. Dept. of Justice, Washington, DC, Mae Lew, Boston, MA, for Defendant.

Lawrence P. Sumski, Amherst, NH, Chapter 13 Trustee.


ORDER

DICLERICO, District Judge.

Before the court is the appeal of the Internal Revenue Service from the United States Bankruptcy Court, District of New Hampshire, in the case of In re Wayne Cousins d/b/a/ Cousins Gardens and Mary Cousins, 236 B.R. 119 (Bankr.D.N.H.1999). The appellant contests the legal holding of the bankruptcy court that the appellees, Wayne and Mary Cousins, are not liable for certain post...

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