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IN RE THOMAS

No. CIV. A. 99-2200, Bankruptcy No. 98-14907.

246 B.R. 500 (2000)

In re Charles L. and Lisa N. THOMAS, Debtors. Charles L. and Lisa N. Thomas, Appellants, v. United States of America, Appellee.

United States District Court, E.D. Pennsylvania.

March 23, 2000.

Attorney(s) appearing for the Case

John R. Crayton, Bensalem, PA, Ina S. Weiner, Philadelphia, PA, Julia Carlone, IRS Spec. Proc. Branch, for appellants.

Daniel K. Astin, Philadelphia, PA, Frederick K. Reigle, Reading, PA, for appellee.

MEMORANDUM & ORDER

ANITA B. BRODY, District Judge.

I. INTRODUCTION

This is an appeal from an order of the United States Bankruptcy Court, In re Thomas, 231 B.R. 581 (Bankr.E.D.Pa. 1999). Appellant-debtors Charles and Lisa Thomas appeal the ruling of the bankruptcy court that allowed an amended proof of claim of the Internal Revenue Service ("IRS"). For the following reasons, I will affirm...

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