Callahan v. United States (In Re Callahan)

MEMORANDUM OF DECISION REGARDING ORDER OF REMAND FOR CLARIFICATION

WILLIAM C. HILLMAN, Bankruptcy Judge.

I. INTRODUCTION

Pursuant to a Memorandum of Decision dated November 2, 2009 (the “Decision”), 1 I entered judgment in favor of Marcia L. Callahan (the “Debtor”) on her Complaint against the United States of America (the “United States”) declaring that certain federal tax liens for taxes assessed against James C. Callahan (“Callahan”), the non-debtor spouse of the Debtor, and recorded against property solely owned by the Debtor as the purported nominee and/or transferee of Callahan were…