United States v. Richard Lee Kearns

United States Bankruptcy Appellate Panel FOR THE EIGHTH CIRCUIT No. 97-6088 NE In re: Richard L. Kearns, * * * Debtor. * * * United States of America, * APPEAL FROM THE UNITED * STATES BANKRUPTCY Appellant, * COURT FOR THE * DISTRICT OF NEBRASKA v. * * Richard L. Kearns, * * * Appellee. * Submitted: February 12, 1998 Filed: April 6, 1998 Before WILLIAM A. HILL, SCHERMER and SCOTT, Bankruptcy Judges. SCOTT, Bankruptcy Judge I The United States of America appeals from an Order of the Bankruptcy Court entered on October 15, 1997, determining the debtor’s post-petition tax liability for the 1990,…