United States v. Garami

FAWSETT, District Judge.

This is an appeal from two Bankruptcy Court Orders in Bankruptcy Case No. 94-00473-BKC-6B3. Appellant United States of America contests the Honorable Arthur B. Briskman’s October 4, 1994, Order denying its motion for summary judgment, and the September 23, 1994, Order sustaining Debt- or’s objection to “Claim No. 5,” filed by the Internal Revenue Service. Upon motion by Appellant, the appeals were consolidated.

Appellant’s Brief is found at Docket Number 9 1 (filed December 13, 1994). The Debtor-Appellee has failed to file a brief pursuant to Fed. R. Bankr.P.…