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IN RE RASBURY

No. CV-91-H-2445-W.

141 B.R. 752 (1992)

In re Billie Vester RASBURY, Debtor. In re BILL'S FORESTRY SERVICE, INC., Debtor. UNITED STATES of America, Appellant, v. Billie Vester RASBURY and Bill's Forestry Service, Inc., Appellees.

United States District Court, N.D. Alabama, W.D.

March 3, 1992.

Attorney(s) appearing for the Case

Jack W. Selden, Richard E. O'Neal, U.S. Atty.'s Office, Birmingham, Ala., Scott Crosby, Neal I Fowler, U.S. Dept. of Justice, Tax Div., Washington, D.C., for appellant.

Marvin E. Franklin, Najjar Denaburg P.C., Birmingham, Ala., Bruce Peter Ely, Tanner & Guin, Tuscaloosa, Ala., for appellees.

MEMORANDUM OF OPINION

HANCOCK, District Judge.

The court has before it the above-referenced matter on appeal from the United States Bankruptcy Court for the Northern District of Alabama, Western Division 130 B.R. 990; jurisdiction exists pursuant to 28 U.S.C. § 158(a).

The proceeding below involved the debtors' objection to claims filed by the Internal Revenue Service (the "IRS"); the litigation that ensued was...

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