ORDER
CURRAN, District Judge.
Before the court is the appeal from an order entered by the Bankruptcy Court finding that Earl Alan Charlton is liable to the United States Internal Revenue Service for certain unpaid trust fund taxes in the amount of $153,861.75 plus interest. It is well settled that the proper standard of review applied to findings of fact in the Bankruptcy Court is the clearly erroneous standard. Matter of Evanston Motor Co., Inc.,
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