454 F.3d 180 In re Nathan James UDELL, Debtor.Nathan James Udell, Appellantv.United States of AmericaFrederic J. Baker, Esquire, TrusteeGloria M. Satriale, Esquire, Trustee. No. 05-2950. United States Court of Appeals, Third Circuit. Argued June 13, 2006. Filed July 10, 2006. Megan M. McDonald (Argued), Hellertown, PA, Attorney for Appellant. Virginia R. Powel Office of the […]