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IN RE CARLTON

Civ. No. 81-0414 HB, Bankruptcy No. 80-00294J, Adv. No. 80-0223.

19 B.R. 73 (1982)

In re James Willard CARLTON and Helen Vera Carlton, Debtors. James Willard CARLTON and Helen Vera Carlton, Plaintiffs-Appellees, v. INTERNAL REVENUE SERVICE, Defendant-Appellant.

United States District Court, D. New Mexico.

January 28, 1982.

Attorney(s) appearing for the Case

Anthony C. Porter, Wycliffe V. Butler, P.A., Albuquerque, N.M., for debtors/plaintiffs/appellees.

R.E. Thompson, U.S. Atty., Wayne G. Chew, Asst. U.S. Atty., Albuquerque, N.M., for IRS, defendant/appellant.

MEMORANDUM OPINION

BRATTON, Chief Judge.

This matter comes before the Court upon the appeal of the Internal Revenue Service from judgment rendered by the Bankruptcy Court for the District of New Mexico avoiding tax liens which had been filed against the debtors/appellees, James and Helen Carlton. There is no dispute as to the facts; the issues are strictly matters of the statutory interpretation of §§ 523(a)(7) and 724(a) of the Bankruptcy Act...

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