Wharton v. Internal Revenue Service

OPINION AND ORDER

MacKenzie, District Judge.

This matter comes before the Court on appeal from an order of the United States Bankruptcy Court for the Eastern District of Virginia, dated July 10, 1996, dismissing James Wharton’s (“Appellant’s”) Chapter 11 petition. Finding that the dismissal of the petition was not clearly erroneous, the decision of the Bankruptcy Court is AFFIRMED.

I

The ongoing dispute, ultimately leading to this appeal, began in November of 1991 when Appellant filed a petition for relief under Chapter 11 of the United States Bankruptcy Code. That case was subsequently converted…