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U.S v. BELTRAN

No. 04-21467-CIV-HUCK.

316 B.R. 371 (2004)

UNITED STATES of America, Appellant, v. Carlos BELTRAN, Appellee.

United States District Court, S.D. Florida.

September 8, 2004.

Attorney(s) appearing for the Case

Mary Apostolakos Hervey, Washington, DC, for Appellant.

Lawrence Shapiro, Miami, FL, for Appellee.

ORDER

HUCK, District Judge.

Procedural Background

This is a bankruptcy appeal by Appellant and creditor below, United States of America from the Order Granting Debtor's Objection to the Claim of the Internal Revenue Service ("IRS"), entered on April 15, 2004, in favor of Appellee and debtor below, Carlos Beltran ("Debtor"). The final judgment is based on the bankruptcy court's Order Granting Debtor's Objection to the Claim of the...

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