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IN RE TWO SPRINGS MEMBERSHIP CLUB

Bankruptcy No. 04-44837. Adversary No. 06-4112.

408 B.R. 475 (2009)

In re TWO SPRINGS MEMBERSHIP CLUB, Debtor. Elaine B. Greaves, Plaintiff, v. Office of the Delaware Attorney General, et al., Defendants.

United States Bankruptcy Court, N.D. Ohio, Eastern Division.

May 5, 2009.

Attorney(s) appearing for the Case

Richard G. Zellers, Richard G. Zellers & Associates, Canfield, OH, for Debtor.

Andrew W, Suhar, Suhar & Macejko, LLC, Youngstown, OH, for Plaintiff.

Douglas Snoeyenbos, US Justice Dept, Washington, DC, for Defendants.

MEMORANDUM OPINION REGARDING UNITED STATES' MOTION TO ALTER OR AMEND UNDER BANKRUPTCY RULE 9023

KAY WOODS, Bankruptcy Judge.

The United States, on behalf of the Internal Revenue Service Bankruptcy Rule 9023 ("Motion to Amend") (Doc. # 168) on April 17, 2009. The Motion to Amend is based on Federal Rule of Bankruptcy Procedure 9023, which incorporates Federal Rule of Civil Procedure 59. Rule 59 is captioned "New Trial; Altering or Amending a Judgment...

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