Internal Revenue Service of the United States of America v. Lowe

IN THE UNITED STATES DISTRICT COURT FOR THE WESTERN DISTRICT OF TEXAS SAN ANTONIO DIVISION INTERNAL REVENUE SERVICE OF § THE UNITED STATES OF AMERICA § Appellant § Case No. SA-23-cv-00004-XR § -vs- § Bankruptcy Case No. 21-51507-CAG § JOHN PATRICK LOWE § Adv. Case No. 22-05033-CAG Appellee § ORDER ON BANKRUPTCY APPEAL This civil action is before the Court on appeal from the United States Bankruptcy Court for the Western District of Texas. For the reasons stated below, the judgment of the bankruptcy court is REVERSED and the case is REMANDED to the Bankruptcy Court with instructions to enter…