District Court, S.D. Mississippi September 26, 2000, Civ.A. 3:99cv688WS. [Bankruptcy No. 93-01033JEE]. [Adversary No. 98-00152] (United States v. Henderson (In Re Guardian Trust Co.))

MEMORANDUM OPINION AND ORDER

WINGATE, District Judge.

Before the court is the appeal of the appellants, the United States and the Commissioner of Internal Revenue, seeking to reverse the Judgment of the United States Bankruptcy Court wherein the appellants’ motion to withdraw admissions was denied.