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IN RE FERNANDEZ

No. 91-484-CIV-T-17C, Bankruptcy No. 90-7264-8B3.

132 B.R. 775 (1991)

In re Frank FERNANDEZ and Sandra Fernandez, Debtors. UNITED STATES of America, Appellant, v. Frank FERNANDEZ and Sandra Fernandez, Appellees.

United States District Court, M.D. Florida, Tampa Division.

October 1, 1991.

Attorney(s) appearing for the Case

Hildy S. Stern, U.S. Dept. of Justice, Tax Div., Washington, D.C., for appellant.

Dennis Jay Levine, Cramer, Haber & McDonald, P.A., Tampa, Fla., for appellees.

APPEAL FROM THE UNITED STATES BANKRUPTCY COURT FOR THE MIDDLE DISTRICT OF FLORIDA

KOVACHEVICH, District Judge.

ORDER ON APPEAL

This cause is before the Court on appeal from the Order on Debtor's Motion for Order of Contempt in Case No. 90-7264-8B3, entered March 22, 1991, by U.S. Bankruptcy Judge Thomas E. Baynes, Jr. 125 B.R. 317.

ISSUES

I. Whether the Bankruptcy Court erred in finding that the...

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