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IN RE JACKSON

No. CIV.A. 99-D-1203-N.

253 B.R. 570 (2000)

In re Lindburgh JACKSON, Debtor. Lindburgh Jackson, Appellant, v. United States of America, Appellee.

United States District Court, M.D. Alabama, Northern Division.

March 29, 2000.

Attorney(s) appearing for the Case

Cynthia Lewis Stier, United States Department of Justice, Tax Division, Washington, DC, for appellee represented by Stier.

Cecil M. Tipton, Jr., Ray & Tipton, Opelika, AL, for appellant represented by Tipton.

MEMORANDUM OPINION AND ORDER

DE MENT, District Judge.

This case is before the court on appeal from the United States Bankruptcy Court for the Middle District of Alabama ("Bankruptcy Court"). Lindburgh Jackson ("Debtor") appeals the August 24, 1999, judgment of the Bankruptcy Court. The Bankruptcy Court entered a Judgment against Debtor based on its finding that the Debtor's liability to the United States for an erroneous tax refund is excepted from...

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