In re Mark Wesley WINTERS, Debtor.
Mark Wesley Winters, Plaintiff-Appellant,
v.
Douglas H. Shulman, Commissioner of the Internal Revenue Service; The United States of America, Through Its Agency, The Internal Revenue Service; and Robert H. Waldschmidt, Trustee, Defendants-Appellees.
United States Bankruptcy Appellate Panel of the Sixth Circuit.https://leagle.com/images/logo.png
Argued: November 5, 2013.
Decided: December 12, 2013.
Attorney(s) appearing for the Case
ARGUED: Steven L. Lefkovitz, Nashville, Tennessee, for Appellant. Andrew C. Strelka, United States Department of Justice, Washington, DC, for Federal Appellees. Robert H. Waldschmidt, Brentwood, TN, for Appellee Trustee Waldschmidt. ON BRIEF: Steven L. Lefkovitz, Nashville, TN, for Appellant. Andrew C. Strelka, United States Department of Justice, Washington, DC, for Federal Appellees. Robert H. Waldschmidt, Brentwood, TN, for Appellee Trustee Waldschmidt.
Before: EMERSON, HARRIS, and HUMPHREY, Bankruptcy Appellate Panel Judges.
United States Bankruptcy Appellate Panel of the Sixth Circuit.
OPINION
GEORGE W. EMERSON, JR., Bankruptcy Judge.
Debtor Mark Wesley Winters ("Debtor") appeals the memorandum opinion and order of the United States Bankruptcy Court for the Middle District of Tennessee (the "bankruptcy court") granting partial summary judgment to Douglas H. Shulman, Commissioner of the Internal Revenue Service, and United States of America, through its agency, the Internal Revenue Service (hereinafter...
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