IN RE MULCAHY

Bankruptcy No. 94-16442-JNF. Adversary No. 98-1282.

260 B.R. 612 (2001)

In re George Colin MULCAHY, Debtor. George Colin Mulcahy, Plaintiff, v. United States of America, Defendant.

United States Bankruptcy Court, D. Massachusetts.

March 8, 2001.


Attorney(s) appearing for the Case

Steven J. Drew, Westwood, MA, for George Colin Mulcahy.

Janet Reno, Attorney General, Washington, DC, Gary S. Gross, Special Assistant, United States Attorney, Boston, MA, Mandee A.S. Rosler, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, DC, for United States.


MEMORANDUM

JOAN N. FEENEY, Bankruptcy Judge.

I. INTRODUCTION

The matter before the Court is the United States' Motion for Summary Judgment and the Plaintiff's Opposition to the United States' Motion for Summary Judgment and Cross Motion for Summary Judgment. The Court heard the cross motions on February 6, 2001. The material facts necessary to decide the cross motions are not in dispute. The issues presented are 1) whether the "returns...

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