Court of Appeals for the Ninth Circuit February 12, 1981, 79-3079 (In Re the Matter of Ned H. Donnell, AKA Ned Halcomb Donnell, Bankrupt. Ned H. Donnell v. Commissioner of Internal Revenue Service)

HANSON, Senior District Judge:

This bankruptcy case presents two questions, one substantive, the other procedural. The procedural question is whether the

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bankruptcy court abused its discretion in granting the defendant-appellee Commissioner of Internal Revenue Service (Commissioner) 20 extra days in which to file his notice of appeal from the judgment of the bankruptcy court entered on April