PER CURIAM.
This is an appeal by the taxpayer, Spinella, from an order of the trial court directing the payment to the Internal Revenue Service of $100,000 out of funds in the possession of a Receiver appointed by the trial court for appellant and a Corporation in which he was interested, Arcola Lodges, Inc. The trial court ordered that the said sum be "applied against the outstanding income tax assessment of Michael Spinella and/or Arcola Lodges, Inc."
Appellant...
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