Court of Appeals for the Tenth Circuit February 17, 1993, 91-1445 (In Re Grynberg)

986 F.2d 367 71 A.F.T.R.2d 93-1031, 71 A.F.T.R.2d 93-2181, 93-1 USTC P 60,129, 28 Collier Bankr.Cas.2d 779, 23 Bankr.Ct.Dec. 1697, Bankr. L. Rep. P 75,170 In re: Jack J. GRYNBERG, Celeste C. Grynberg, Debtors, Jack J. GRYNBERG, Celeste C. Grynberg, Appellants, v. UNITED STATES of America, Gerald S. Swanson, as District Director for the Internal Revenue Service, Appellees. No. 91-1445.