Yurkanin v. United States (In Re Yurkanin)

MEMORANDUM OPINION GRANTING IRS’ MOTION FOR ENTRY OF FINAL JUDGMENT

RAY REYNOLDS GRAVES, Bankruptcy Judge.

Introduction

This Court is presented with Creditor IRS’ motion for entry of final order, or in the alternative a motion to extend time for appeal pursuant to an order from this Court granting summary judgment in favor of Debtors Joseph and Linda Yurka-nin.

Issue

This Court issued an Order Granting Debtors’ Motion for Summary Judgment requiring the release of liens against Debtors’ property and denying Defendant’s Motion for Summary Judgment on August 1, 1997. After the entry of the order on…