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IN RE GURLEY

Bankruptcy No. 97-35255, Adversary No. 04-00179.

347 B.R. 312 (2006)

In re Betty Jean GURLEY, Debtor. Cheryl Followell, as Personal Representative of the Estate of Betty Jean Gurley (Deceased), Plaintiff, v. UNITED STATES of America, Defendant.

United States Bankruptcy Court, W.D. Tennessee, Western Division.

June 8, 2006.

Attorney(s) appearing for the Case

John R. Dunlap, Memphis, TN, for Debtor.

ORDER DENYING MOTION TO ALTER JUDGMENT

JENNIE D. LATTA, Bankruptcy Judge.

The plaintiff, Cheryl Followell, as personal representative of the estate of Betty Jean Gurley, Deceased, asks the court to alter its judgment of November 7,2005, on the basis that the court failed to consider the Plaintiffs challenge to the legality of the tax penalty assessed against the estate of Betty Jean Gurley. The Plaintiff bases her motion upon the court's statement that she...

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