Prestwood v. United States (In Re Prestwood)

MEMORANDUM OPINION AND ORDER

ALBRITTON, District Judge.

J. INTRODUCTION

This cause is before the court on appeal from the final judgment entered by the United States Bankruptcy Court for the Middle District of Alabama, in favor of the appellee, the United States of America, on October 20, 1994. The court has jurisdiction pursuant to 28 U.S.C. § 158. 1

After independently reviewing the record, the briefs, and the documents submitted by the parties, this court finds that the decision of the bankruptcy court is due to be affirmed.

II. STATEMENT OF THE CASE

The debtor, Mary Joyce Prestwood, owned…