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IN RE ANDERSON

Bankruptcy Nos. 2-89-01491, 2-91-02199, Civ. No. 2:91CV00975 (AHN).

150 B.R. 86 (1993)

In re John ANDERSON. In re Cynthia ANDERSON. UNITED STATES OF AMERICA v. MERIDEN BOX COMPANY.

United States District Court, D. Connecticut.

January 27, 1993.

Attorney(s) appearing for the Case

John V. Cardone, U.S. Dept. of Justice, Tax Div., Washington, DC, Stephen G. Best, I.R.S., East Hartford, CT, for U.S.

Robert A. Izzo, Elliot, Stanek, Izzo & Mazzaccaro, Southington, CT, for creditor-Meriden Box Co.

RULING ON APPEAL FROM ORDER OF THE BANKRUPTCY COURT

NEVAS, District Judge.

The United States of America (the "Government") appeals from the Bankruptcy Court's memorandum of decision and order in In re Anderson, 131 B.R. 541 (Bankr. D.Conn.1991) (Krechevsky, C.J.)1 pursuant to 28 U.S.C. § 158. At issue is the Bankruptcy Court's ruling that a real estate lien procured under Connecticut...

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