U.S. v. SIERER

No. GCA 90-10115-MMP, Bankruptcy No. 88-00231, Adv. No. 90-9008.

139 B.R. 752 (1991)

UNITED STATES of America, Plaintiff, v. Thomas A. SIERER, Defendant.

United States District Court, N.D. Florida, Gainesville Division.

August 27, 1991.


Attorney(s) appearing for the Case

Lisa C. Cohen, Keystone Heights, Fla., Lisa C. Cohen, Roy & Cohen, Jacksonville, Fla., for defendant.

Kenneth W. Sukhia, U.S. Atty., Tallahassee, Fla., Carol Koehler Ide, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for plaintiff.


ORDER

PAUL, District Judge.

The Bankruptcy Court entered summary judgment in favor of Thomas Sierer: the United States appeals that decision. This Court has jurisdiction pursuant to 28 U.S.C. § 158(a), and, as the issue presented is one purely of law, may properly engage in a de novo review. In re New England Fish Co., 749 F.2d 1277, 1280 (9th Cir.1984).

The facts are relatively simple and not...

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