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

156013P.pdf   07/16/2015  John Broos  v.  United States
   U.S. Court of Appeals Case No:  15-6013
   U.S. Bankruptcy Court for the District of Minnesota - St. Paul   
   [PUBLISHED] [Schermer, Author, with Nail and Shodeen, Bankruptcy Judges] 
   Bankruptcy Appellate Panel. The United States was the proper party and the 
   court did not err in substituting the U.S. for the individual IRS agents 
   named in this adversary proceeding; no error in denying debtors' motion 
   for a default judgment as the U.S. timely entered its appearance; debtors 
   had failed to exhaust their administrative remedies with respect to their 
   damages claims against the IRS and dismissal was proper