In Re: Anthony J Nicolaus

IN THE UNITED STATES DISTRICT COURT FOR THE NORTHERN DISTRICT OF IOWA CENTRAL DIVISION ANTHONY J. NICOLAUS, Debtor-Appellant, No. C21-3010-LTS vs. MEMORANDUM OPINION AND ORDER ON UNITED STATES OF AMERICA, BANKRUPTCY APPEAL Creditor-Appellee. This case is before me on an appeal (Doc. 1) by debtor Anthony J. Nicolaus from a decision (Doc. 6-1) of the United States Bankruptcy Court for the Northern District of Iowa in favor of creditor-appellee United States of America (the government). Nicolaus argues that the bankruptcy court erred by determining that a position taken by the government before…