Court of Appeals for the Sixth Circuit April 24, 1990, 88-4079 (In Re Walter Johnson Dba Johnson Star Route, Debtor. United States of America v. Richard B. Ginley, Trustee)

ENGEL, Senior Circuit Judge.

The United States Internal Revenue Service (IRS) appeals a September 12, 1988 ruling by the United States District Court for the Northern District of Ohio, which affirmed the bankruptcy court’s decision to disallow a portion of the IRS’s claim against the Debtor’s estate for payment of federal taxes.