District Court, E.D. Virginia July 12, 2002, Bankruptcy No. 01-71375. Civ.A. No. 2:02CV78 (Internal Revenue Service v. Wingfield (In Re Wingfield))

ORDER

FRIEDMAN, District Judge.

This matter is before the court on the Internal Revenue Service’s appeal from a decision rendered by Judge Stephen C. St. John of the United Stated Bankruptcy Court for the Eastern District of Virginia. The Internal Revenue Service (“IRS”) appeals this decision, arguing that the Bankruptcy Court erred in holding that Mr.