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IN RE BRITT

No. 02 Civ. 6981(JES).

355 B.R. 427 (2006)

In re: Esther Carroll BRITT, Debtor. United States Department of Health and Human Services, Health Resources and Services Administration, Appellant/Cross-Appellee, v. Esther Carroll Britt, Appellee/Cross-Appellant.

United States District Court, S.D. New York.

November 7, 2006.

Attorney(s) appearing for the Case

Michael J. Garcia, United States Attorney for the Southern District of New York, New York, "NY, (Kathleen A. Zebrowski, Assistant United States Attorney, of counsel), for Appellant-Cross-Appellee.

Jerome Lee Davidow, New York, NY, for Appellee-Cross-Appellant.

MEMORANDUM OPINION AND ORDER

SPRIZZO, District Judge.

The United States Department of Health and Human Services (the "Government" or "HHS") appeals from the December 21, 2001 Memorandum Decision (the "Opinion") and the January 14, 2002 Order (the "Order") of the United States Bankruptcy Court for the Southern District of New York (Beatty, B.J.) granting appellee and cross-appellant Esther Carroll Britt ("Britt"...

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