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U.S. v. FRETZ

No. CV-99-J-1447-NE.

248 B.R. 183 (2000)

UNITED STATES of America, Appellant, v. W. David FRETZ, Appellee.

United States District Court, N.D. Alabama, Northeastern Division.

May 3, 2000.

Attorney(s) appearing for the Case

Lynne M. Murphy, U.S. Dept. of Justice, Tax Div., Ben Franklin Station, Washington, DC, for United States of America, appellant.

John P. Whittington, Patrick Darby, Bradley Arant Rose & White, Birmingham, AL, for W. David Fretz, appellee.

MEMORANDUM OPINION

JOHNSON, District Judge.

This matter is before the court as an appeal from the Bankruptcy Court, pursuant to 28 U.S.C. § 158(a). The parties have filed appellate briefs, which the court has reviewed. This court specifically finds that the issues presented in this case are extremely simple and that oral argument would only delay entry of a ruling on appeal. This court finds, in accordance...

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