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IN RE BLOCK

Nos. Civ. A. 3-91-2706-H, Civ. A. 3-91-2752-H.

141 B.R. 609 (1992)

In re Steven R. BLOCK & Sharla Block, Debtors. UNITED STATES of America (INTERNAL REVENUE SERVICE) and Steven R. Block & Sharla Block, Appellants, v. J. Gregg PRITCHARD, Trustee, Appellee.

United States District Court, N.D. Texas, Dallas Division.

May 4, 1992.

Attorney(s) appearing for the Case

G. Michael Curran, Mark R. Shaw, Akin, Gump, Hauer & Feld, Dallas, Tex., for debtors, appellants.

Joseph J. Wielebinski, Stephen C. Stapleton, Jeff Whittle, Decker, Hardt, Kopf, Harr, Munsch & Dinan, Dallas, Tex., for appellee.

MEMORANDUM OPINION AND ORDER

SANDERS, Chief Judge.

This case is before the Court on appeal from the United States Bankruptcy Court for the Northern District of Texas. Both the United States and the Debtors, Steven and Sharla Block, appeal an order from the Bankruptcy Court holding them jointly and severally liable to J. Gregg Pritchard, the trustee appointed in the Block's bankruptcy case ("Trustee"), for a tax refund the amount of $11,807.

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