DISCLAIMER:  Any unofficial case summaries below are prepared by the clerk's office
                        as a courtesy to the reader. They are not part of the opinion of the court.

052476P.pdf   05/04/2006  Gary Wayne Colsen  v.  USA
   U.S. Court of Appeals Case No:  05-2476
   Northern District of Iowa   
   [PUBLISHED] [Arnold, Author, with Wollman and Gruender, Circuit Judges]
Civil case - bankruptcy. Bankruptcy Appellate Panel's decision affirming a judgment of the bankruptcy court that Colsen's debts to the IRS were dischargeable is affirmed.