Carroll v. United States, Department of the Treasury

MEMORANDUM OPINION AND ORDER

C. LYNWOOD SMITH, JR, District Judge.

This is an appeal from a final summary judgment entered by the United States Bankruptcy Court for the Northern District of Alabama against David Blain Carroll (“appellant”). 1 In an adver sary proceeding before the bankruptcy court, appellant unsuccessfully attempted to secure a discharge of his personal liability for the payment of estate taxes owed to the United States by the estate of his deceased father. The bankruptcy court granted summary judgment on that issue in favor of the United States, and held that appellant’s tax…