Neal v. United States (In re Neal)

ORDER

CUMMINGS, District Judge.

Upon consideration of the United States of America’s Motion to Vacate Order and to Remand, the Court finds:

1.The United States of America filed a Notice of Appeal January 4, 1993 with the United States Bankruptcy Court indicating its intention to appeal the Bankruptcy Court’s “Order on Debtors’ Motion to Avoid Liens” and the “Memorandum of Opinion on Lien Avoidance, both of which are dated December 21, 1992 and were entered on December 24, 1992. The Memorandum of Opinion has been reported at 148 B.R. 468.

2. This appeal was docketed on March 11, 1993.

3. This…