Opinion
Case No. 6:01-Cv-1223-06-JGG, Bkrty Case No. 00-06627-6B1
December 3, 2002
ORDER
This case came before the Court on an appeal by the Internal Revenue Service (IRS) of the Order of the Bankruptcy Court sustaining Debtor's objection to Claim Number Three of the IRS. This Court entered an Order on June 5, 2002 remanding to the Bankruptcy Court for further proceedings consistent with the decision set forth in the aforesaid Order. On September 23, 2002, the Bankruptcy Court reaffirmed its Findings of Fact supporting the objection to the allowance of the aforesaid claim. Because this Court is unable to find that the factual findings of the Bankruptcy Judge are clearly erroneous, it is
ORDERED that the August 2, 2001 Bankruptcy Order, as reaffirmed by the Bankruptcy Judge on September 23, 2002, is AFFIRMED; and it is further
ORDERED that the Clerk of Court is directed to close this case.