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IN RE WEINSTEIN

No. 00-9012.

272 F.3d 39 (2001)

In re: Paul D. WEINSTEIN, Debtor. United States, Appellant, v. Jonathan Yellin, Trustee, Appellee.

United States Court of Appeals, First Circuit.

Decided November 30, 2001.

Attorney(s) appearing for the Case

Thomas J. Clark, Attorney, Tax Division, Department of Justice, with whom Claire Fallon, Acting Assistant Attorney General, and Michelle C. France and Donald B. Tobin, Attorneys, were on brief for appellant.

Craig J. Ziady with whom Riemer & Braunstein LLP was on brief for appellee.

Before LYNCH and LIPEZ, Circuit Judges, and DOUMAR, Senior District Judge.

LYNCH, Circuit Judge.

The Internal Revenue Service appeals from the judgment of this circuit's Bankruptcy Appellate Panel, United States v. Yellin (In re Weinstein), 251 B.R. 174 (B.A.P.1st Cir.2000), affirming the judgment of the bankruptcy court, In re Weinstein, 237 B.R. 4 (Bankr.D.Mass.1999), in favor of Jonathan D. Yellin, the trustee in this bankruptcy case. The parties contest...

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