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MATTER OF OLSON

Nos. CV 89-0-553 to CV 89-0-555.

161 B.R. 45 (1992)

In the Matter of Theodore V. OLSON, and Sandra Ann Olson, Debtors. William L. NEEDLER, et al., v. UNITED STATES of America, Appellee.

United States District Court, D. Nebraska.

July 6, 1992.

Attorney(s) appearing for the Case

Ronald D. Lahners, U.S. Atty., Daniel A. Morris, Asst. U.S. Atty., Robert D. Metcalfe, Trial Atty., Tax Div. U.S. Dept. of Justice, Washington, DC, for plaintiff.

Frank C. Heinisch, Geneva, NE, William L. Needler, Chicago, IL, for defendants.

MEMORANDUM OPINION AND ORDER

CAMBRIDGE, District Judge.

THIS MATTER is before the Court on two motions for reconsideration by William L. Needler et al., the lawyers for Debtor Theodore V. Olson (Filings No. 35 and 36, respectively, in CV 89-0-554).1 Specifically Needler et al. ("the lawyers" or "the Olson lawyers") have asked the Court to reconsider its Order dismissing, for lack of jurisdiction,

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