United States v. McLemore (In Re Estes)

MEMORANDUM OPINION AND ORDER

NEESE, Senior District Judge.

This is an appeal by the United States of America of an order entered by a Bankruptcy Court of this District. Therein, it was held that the personal liability of the trustee and the debtors for penalties and interest for income-tax returns which were filed late, and for additional taxes arising from an alleged arithmetical error, was terminated because the trustee had complied with all of the requirements of 11 U.S.C. § 505(b).

On October 3, 1986 such trustee mailed to the Internal Revenue Service (IRS) tax-returns on behalf of the…