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IN RE DBSI, INC.

CASE NO. 08-12687 (PJW) (Bankr. D. Del.), CASE NO. 1:13-cv-497-S-MJP ADV. PROC. NO. 1:13-CV-00086-MJP.

554 B.R. 234 (2015)

IN RE: DBSI, INC., et al., Debtors. James R. Zazzali, as Trustee of the DBSI Estate Litigation Trust, Plaintiff-Appellee, v. United States of America, Defendant-Appellant.

United States District Court, D. Idaho.

Signed March 31, 2015.

Attorney(s) appearing for the Case

Christopher Walsh , Michael F. Quinn , Mark Barry Conlan , Gibbons, P.C., Newark, NJ, Keely E. Duke , Kevin Alan Griffiths , Duke Scanlan & Hall, PLLC, Boise, ID, for Plaintiff-Appellee.

Are D. Kunofsky , Washington, DC, for Defendant-Appellant.

ORDER ON APPEAL FROM UNITED STATES BANKRUPTCY COURT

The above-entitled Court, having received and reviewed:

1. Appellant United States of America's Opening Brief (Docket No. 27),

2. Plaintiff-Appellee's Answering Brief (Docket No. 28),

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