OPINION ON APPEAL
MEANS, District Judge.
This appeal was filed by the United States of America, Internal Revenue Service ("the IRS"), challenging the bankruptcy court's April 13, 2000 Order Sustaining Debtor's Objection to Claim and the related Findings of Fact and Conclusions of Law filed on April 6. In the order, the bankruptcy court sustained the objection of debtor Candace Johnston ("Johnston") to the IRS's amended proof of claim, which amendment...
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