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IN RE PETERSON

No. BK03-40948.

321 B.R. 259 (2005)

In the Matter of: Charles PETERSON, Debtor(s).

United States Bankruptcy Court, D. Nebraska.

November 4, 2004.

Attorney(s) appearing for the Case

John C. Hahn, Jeffrey, Hahn, Hemmerling & Zimmerman, Lincoln, NE, for Debtors.

MEMORANDUM

TIMOTHY J. MAHONEY, Chief Judge.

Hearing was held in Lincoln, Nebraska, on October 18, 2004, on the United States' motion to alter, amend, or reconsider (Fil.# 144) and resistance by the debtor (Fil.# 147). John Hahn appeared for the debtor, and Gerald Leedom and Ellyn Grant appeared for the Internal Revenue Service. This memorandum contains findings of fact and conclusions of law required by Federal Rule of Bankruptcy Procedure 7052 and...

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