United States v. McAuley

ORDER

KOVACHEVICH, District Judge.

This cause is before the Court on the Brief of Appellant, Response Brief of Ap-pellees, and Appellant’s Reply.

This action is an appeal from an Order of the Bankruptcy Court in an adversary proceeding to determine tax liability and dis-chargeability of debt. Upon de novo review of the conclusions of law of Bankruptcy Court’s Order of May 13, 1988, 86 B.R. 695, the Court concludes that the Order should be reversed as to its conclusions of law.

I. Jurisdiction of Bankruptcy Court to Determine Tax Liability of Nondebtor

The Court finds that the Bankruptcy Court…