R. Eugene Janssen v. United States

United States Bankruptcy Appellate Panel FOR THE EIGHTH CIRCUIT _______________ No. 97-6010 _______________ In re: * * R. EUGENE JANSSEN and EUNICE * JANSSEN, * Debtors. * * Appeal from the United R. EUGENE JANSSEN and EUNICE * States Bankruptcy Court JANSSEN, * for the Northern District * of Iowa Plaintiff-Appellees, * * v. * * UNITED STATES OF AMERICA, * * Defendant-Appellant. * _______________ Submitted: September 18, 1997 Filed: October 24, 1997 _______________ Before KOGER, Chief Judge, HILL, and DREHER, Bankruptcy Judges. _______________ WILLIAM A. HILL, Bankruptcy Judge: The Internal…