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FREELAND v. I.R.S.

No. CIV. 4:01CV0023AS.

264 B.R. 916 (2001)

In the Matter of Daniel L. FREELAND, Trustee, Plaintiff-Appellant, v. INTERNAL REVENUE SERVICE, Defendant-Appellee.

United States District Court, N.D. Indiana, Hammond Division at Lafayette.

July 12, 2001.

Attorney(s) appearing for the Case

Sheila Anne Ramacci, Daniel L. Freeland & Associates, PC, Highland, IN, for plaintiff.

Jennifer Cohen-Gazaille, U.S. Department of Justice, Washington, DC, for defendant.

MEMORANDUM AND ORDER

ALLEN SHARP, Judge.

This matter comes before the court on appeal from the United States Bankruptcy Court for the Northern District of Indiana, No. 00-4013.1 The Appellant to this action, Daniel L. Freeland (hereinafter "Trustee"), asserts that the bankruptcy court erred in refusing to allow the amendment of his adversary complaint to assert a constructive trust theory in an effort to equitably subordinate...

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