Allenfield Assoc. v. United States

MEMORANDUM

CAHN, Chief Judge.

Allenfield Associates appeals from an order of the Bankruptcy Court dated June 17, 1993. This court has appellate jurisdiction pursuant to 28 U.S.C. § 158(a). For the reasons set forth below, which differ from those relied upon by the Bankruptcy Court, the judgment is affirmed.

I. STANDARD OF REVIEW

In bankruptcy cases, this court sits as an appellate court. Questions of law are subject to plenary review. In re Columbia Gas Sys., Inc., 997 F.2d 1039, 1059 (3d Cir.1993). This court may overturn factual findings only if clearly erroneous. Id.

II. FACTUAL AND PROCEDURAL…