United States v. Haas (In Re Haas)

ORDER REVERSING IN PART AND AFFIRMING IN PART THE BANKRUPTCY COURT’S DECISION

PITTMAN, Senior District Judge.

This case is before the court on appeal by the United States from the order of the Bankruptcy Court. The United States represents the Internal Revenue Service (IRS) and the Small Business Administration, creditors of the debtors, Thomas and Bernice Haas. The Bankruptcy Court reinstated a validly, though erroneously, extinguished mortgage on certain real estate. It also held that Thomas Haas’s failure to pay income taxes, after filing a return, did not constitute “wilfulness” which would…