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CARROLL v. U.S.

No. 5:08-cv-01181-CLS.

415 B.R. 561 (2009)

David Blain CARROLL, Appellant, v. The UNITED STATES of America, Department of the Treasury, Appellee.

United States District Court, N.D. Alabama, Northeastern Division.

May 6, 2009.

Attorney(s) appearing for the Case

David Blain Carroll, Atlanta, GA, pro se.

Alice H. Martin, U.S. Attorney's Office, Birmingham, AL, David Zisserson, U.S. Dept. of Justice, Tax Division, Washington, DC, for Appellee.

MEMORANDUM OPINION AND ORDER

C. LYNWOOD SMITH, JR, District Judge.

This is an appeal from a final summary judgment entered by the United States Bankruptcy Court for the Northern District of Alabama against David Blain Carroll ("appellant").1 In an adversary proceeding before the bankruptcy court, appellant unsuccessfully attempted to secure a discharge of his personal liability for the...

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