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IN RE SHAFER

Nos. 89-4197, 89-4196, 89-4195 and 89-4200.

146 B.R. 477 (1992)

In re Ray SHAFER and Sandra Shafer, Debtors. In re Robert SCHNEIDER and Gipsy Schneider, Debtors. In re Darrell WEEKLEY and Karen Weekley, Debtors. In re Clifford SANDERS and Marilyn Sanders, Debtors.

United States District Court, D. Kansas.

September 21, 1992.

Attorney(s) appearing for the Case

D. Brad Bailey, Office of U.S. Atty., Topeka, Kan., Martin M. Shoemaker, Office of Special Litigation Tax Div., U.S. Dept. of Justice, Virginia Cronan Lowe, U.S. Dept. of Justice Tax Div., Washington, D.C., for Ray (NMI) Shafer.

Frankie D. Taff, Charles R. Hay, Goodell, Stratton, Edmonds & Palmer, Lloyd C. Swartz, D. Brad Bailey, Office of U.S. Atty., Topeka, Kan., Martin M. Shoemaker, Office of Special Litigation Tax Div., U.S. Dept. of Justice, Virginia Cronan Lowe, U.S. Dept. of Justice Tax Div., Washington, D.C., Joseph I. Wittman, Topeka, Kan., for Robert Schneider and Clifford Sanders.

Frankie D. Taff, Lloyd C. Swartz, D. Brad Bailey, Office of U.S. Atty., Topeka, Kan., Martin M. Shoemaker, Office of Special Litigation Tax Div., U.S. Dept. of Justice, Virginia Cronan Lowe, U.S. Dept. of Justice, Tax Div., Washington, D.C., for Darrell Weekley.

MEMORANDUM AND ORDER

CROW, District Judge.

These consolidated bankruptcy appeals present two issues of law: (1) Do bankruptcy courts have civil contempt power? and (2) Has the United States, by the terms of 11 U.S.C. § 106(c), waived its sovereign immunity from monetary relief? Issues of law are reviewed de novo on appeal. In re Branding Iron Motel, 798 F.2d 396, 400 (10th Cir.1986).

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