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U.S. v. HOLDEN

No. 1:99CV240.

258 B.R. 323 (2000)

UNITED STATES of America v. Earll and Carol HOLDEN.

United States District Court, D. Vermont.

July 25, 2000.

Attorney(s) appearing for the Case

Melissa A.D. Ranaldo, Assistant United States Attorney, Office of the United States Attorney, District of Vermont, Burlington, VT, Peter Sklarew, U.S. Department of Justice, Trial Attorney, Tax Division, Washington, DC, for appellant.

Geoffry F. Walsh, Vermont Legal Aid, Inc., Springfield, VT, for appellee.

Jan M. Sensenich, White River Junction, VT, Chapter 13 Trustee.

MEMORANDUM OF DECISION

MURTHA, Chief Judge.

I. Background

The District Court has jurisdiction over appeals from final judgments of the Bankruptcy Court. See 28 U.S.C. § 158(a). It will not disturb a Bankruptcy Court's findings of fact unless clearly erroneous. See In re Parrotte, 22 F.3d 472, 474 (2d Cir. 1994). However, legal determinations are subject to de novo review...

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