United States v. Colvin (In Re Affiliated Food Stores, Inc.)

MEMORANDUM OPINION and ORDER

McBRYDE, District Judge.

This action comes before the court as an appeal from an order sustaining liquidating trustee’s objection to claims of Internal Revenue Service of the United States Bankruptcy Court for the Northern District of Texas, Fort Worth Division, the Honorable Massie Tillman presiding. The court, having considered the briefs of appellant, United States of America, and appellees, Joseph Colvin, Liquidating Trustee of Affiliated Food Stores, Inc., (“Trustee”) and Aetna Life Insurance Company (“Aetna”), the record on appeal, and applicable authorities,…