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IN RE DONNELL

No. 79-3079.

639 F.2d 535 (1981)

In re the Matter of Ned H. DONNELL, aka Ned Halcomb Donnell, Bankrupt. Ned H. DONNELL, Plaintiff-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Submitted December 1, 1980.

Decided February 12, 1981.

Attorney(s) appearing for the Case

Earle Hagen, Beverly Hills, Cal., for plaintiff-appellant.

Joan I. Oppenheimer, Atty., U. S. Dept. of Justice, Washington, D.C., argued for defendant-appellee; Gilbert E. Andrews, Washington, D.C., on brief.

Before CHOY and TANG, Circuit Judges, and HANSON, Senior District Judge.

HANSON, Senior District Judge:

This bankruptcy case presents two questions, one substantive, the other procedural. The procedural question is whether the bankruptcy court abused its discretion in granting the defendant-appellee Commissioner of Internal Revenue Service (Commissioner) 20 extra days in which to file his notice of appeal from the judgment of the bankruptcy court entered on April 10, 1978. The substantive question...

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