UNITED STATES FOR THE INTERNAL REVENUE SERVICE v. BENJAMIN

Nos. 5:13-CV-1503. (GTS), 5:13-CV-1502. (GTS)

UNITED STATES FOR THE INTERNAL REVENUE SERVICE, Appellant, v. JEFFREY H. BENJAMIN, Appellee. UNITED STATES FOR DEPARTMENT OF VETERANS AFFAIRS, Appellee. v. JEFFREY H. BENJAMIN,

United States District Court, N.D. New York.

June 17, 2014.


Attorney(s) appearing for the Case

JR. LAURA C. BECKERMAN, ESQ. , Trial Attorney, ERIC H. HOLDER , Attorney General of the United States, Washington, DC, Counsel for Appellant, United States Department of Justice-Tax Division.

WILLIAM F. LARKIN, ESQ. , Assistant United States Attorney, RICHARD S. HARTUNIAN , U.S. Attorney for the Northern District of New York, Syracuse, NY, Co-Counsel for Appellant.

JAMES F. SELBACH, ESQ. , SELBACH LAW FIRM, PLLC, Liverpool, NY, Counsel for Appellee.

SUSAN N. ESCE, ESQ. , OFFICE OF SUSAN N. ESCE, East Syracuse, NY, Co-Counsel for Appellee.


DECISION and ORDER

GLENN T. SUDDABY, District Judge.

The two above-captioned actions are bankruptcy appeals, filed by the United States, from a Decision and Order issued by United States Bankruptcy Judge Margaret Cangilos-Ruiz on September 18, 2013. For the reasons set forth below, the United States' appeals are denied, and Judge Cangilos-Ruiz's decision is affirmed.

I. RELEVANT BACKGROUND

A. Events Giving Rise to...

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