254 B.R. 761 In re STEVEN G. DUNMORE, Debtor(s). STEVEN G. DUNMORE, Plaintiff(s) v. UNITED STATES OF AMERICA, Defendant(s). No. 95-12407, A.P. No. 98-1236United States Bankruptcy Court, N.D. California October 20, 2000 West Page 762 Memorandum of Decision ALAN JAROSLOVSKY, United States Bankruptcy Judge. I. Background This adversary proceeding was originally commenced in district court. […]