Elkins v. United States (In re Elkins)

MEMORANDUM OF OPINION AND ORDER

Benita Y. Pearson, United States District Judge

This case of first impression involving statutory interpretation 26 U.S.C. § 139F(a) is before the Court upon appeals by Debtors-Appellants Melinda Louise Elkins nka Melinda Louise Dawson and Clarence Arnold Elkins, II from the *688same order of the bankruptcy court.1 After an examination of the record, this Court determines that oral argument is not needed.

I

On June 22, 2016, Debtors each appealed an order of Bankruptcy Judge Russ Kendig entered in Bankruptcy Case Nos. 05-65317-rk and 05-69543-rk to the Bankruptcy…