MEMORANDUM OPINION AND ORDER
REEVES, District Judge.
This matter is currently pending for consideration of Appellant Wendell Elza's Appeal for an Order to Vacate, Alter or Amend the bankruptcy court's Order granting summary judgment to the United States. [Record No. 1] Because it appears that the bankruptcy court has misinterpreted the res judicata effect of the prior civil judgment, this Court will grant the relief sought by the Appellant and direct...
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