Southeast Waffles, LLC v. United States Department of Tr


OPINION and JUDGMENT filed : The judgment of the Bankruptcy Appellate Panel is AFFIRMED. Decision for publication. Danny J. Boggs and Eric L. Clay, Circuit Judges; and William H. Stafford (AUTHORING), U.S. District Judge for the Northern District of Florida, sitting by designation.

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Case: 11-6522 Document: 006111522494 Filed: 12/06/2012 Page: 1 UNITED STATES COURT OF APPEALS FOR THE SIXTH CIRCUIT No. 11-6522 FILED Dec 06, 2012 In re: SOUTHEAST WAFFLES, LLC, Debtor. _______________________________ DEBORAH S. HUNT, Clerk SOUTHEAST WAFFLES, LLC, Plaintiff-Appellant, v. UNITED STATES DEPARTMENT OF TREASURY/INTERNAL REVENUE SERVICE, Defendant - Appellee. Before: BOGGS and CLAY, Circuit Judges; and STAFFORD, District Judge. JUDGMENT On Appeal from the United States Bankruptcy Appellate Panel. THIS CAUSE was heard on the record and was argued by counsel. IN CONSIDERATION WHEREOF, it is ORDERED that the judgment of the Bankruptcy Appellate Panel is AFFIRMED. ENTERED BY ORDER OF THE COURT Deborah S. Hunt, Clerk

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