District Court, D. Rhode Island November 1, 1995, Civ.A. 95-052L (In Re Lee Dykas, Inc.)

MEMORANDUM AND ORDER

LAGUEUX, Chief Judge.

This matter is before the Court on appeal from an Order issued on December 6, 1994, by Judge Arthur Votolato of the United States Bankruptcy Court for the District of Rhode Island. Jurisdiction is conferred on this Court by 28 U.S.C. § 158(a). Appellant, the Internal Revenue Service (“I.R.S.