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MacELVAIN v. I.R.S.

Civ. A. No. 93-D-1230-N.

180 B.R. 670 (1995)

Lynne M. MacELVAIN, Debtor/Appellant, v. INTERNAL REVENUE SERVICE, Appellee.

United States District Court, M.D. Alabama, Northern Division.

March 31, 1995.

Attorney(s) appearing for the Case

William B. Sellers, George W. Thomas, Samuel Kaufman, Montgomery, AL, for debtor/appellant.

John Droscoll, Office of Dist. Counsel, Birmingham, AL, James Eldon Wilson, U.S. Atty., Patricia Allen Conover, Asst. U.S. Atty., Montgomery, AL, Michael L. Paup, Steven Shapiro, Carol Koehler Ide, Dept. of Justice, Tax Div., Washington, DC, for appellee.

MEMORANDUM OPINION

DeMENT, District Judge.

The above-styled action is before the court on appeal from the August 9, 1993, final decree of the United States Bankruptcy Court for the Middle District of Alabama. The bankruptcy court found that Lynne E. MacElvain (hereinafter "MacElvain" or "the Debtor-Appellant") filed her Chapter 11 plan of reorganization in bad faith and dismissed her plan of reorganization. On August 12, 1993, the Debtor-Appellant...

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