Firstpay, Incorporated v. Michael Wolff
| In re: FIRSTPAY, INCORPORATED |
| UNITED STATES OF AMERICA, IRS |
| MICHAEL G. WOLFF, Trustee |
| 09-1107 |
| January 23, 2009 |
| U.S. Court of Appeals, Fourth Circuit |
| Bankruptcy Appeals Rule 28 USC 158 |
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