IN RE MILLER

No. CIV-1-88-447, Bankruptcy No. 1-86-01972.

118 B.R. 76 (1989)

In re Herbert A. MILLER, Jr. and Quindal Sue Miller, Debtors. UNITED STATES of America, Plaintiff/Appellant, v. Herbert A. MILLER, Jr., and Quindal Sue Miller, Defendants/Appellees.

United States District Court, E.D. Tennessee, S.D.

October 12, 1989.


Attorney(s) appearing for the Case

Thomas E. Ray, Ray & North, P.C., Chattanooga, Tenn., for appellee Herbert A. Miller, Jr.

Steve McKnight, Asst. U.S. Atty., Chattanooga, Tenn., Carl Carter, Trial Atty., Tax Div., Dept. of Justice, Washington, D.C., for U.S.


MEMORANDUM AND ORDER

EDGAR, District Judge.

This matter is presently before the Court upon the appeal of the United States of America from the bankruptcy court's determination, by an order and memorandum opinion dated September 1, 1988, that the amended proof of claim of the United States for internal revenue taxes (Claim 26d) should be disallowed, thereby sustaining the debtors' objection. In re Miller, 90 B.R. 317

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