United States Bankruptcy Court, N.D. Alabama July 31, 1997, 15-70937 (Rigney v. United States (In Re Rigney))

MEMORANDUM OPINION AND ORDER

TAMARA O. MITCHELL, Chief Judge.

This adversary proceeding is before the Court following a trial on the merits of the Complaint of Joseph R. Rigney

1

against the

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United States of America Internal Revenue Service (IRS).

2

Appearing at the July 8, 1997, trial were Benjamin Abney, attorney for Mr. Rigney, and Janice Feldman, attorney for the IRS.