United States v. Amoskeag Bank Shares, Inc. (In Re Amoskeag Bank Shares, Inc.)

ORDER

DEVINE, Senior District Judge.

The United States of America, Internal Revenue Service (the government) appeals from the bankruptcy court’s decision granting defendant Thomas Quarles, Sr.’s motion for summary judgment and denying the government’s motion to dismiss or for summary judgment. Two issues are presented on appeal: (1) whether the bankruptcy court had subject matter jurisdiction; and (2) whether the bankruptcy court properly determined that the estate’s proposed distribution to Quarles is wages from which the trustee must withhold taxes.

Background

Quarles retired from Amoskeag Bank…