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IN RE ELLSWORTH

No. 93-106-CIV-T-17C, Bankruptcy No. 91-11028-BKC-8B7.

158 B.R. 856 (1993)

In re John A. ELLSWORTH and Mary Ann Ellsworth, Debtors. UNITED STATES of America, Appellant, v. John A. ELLSWORTH and Mary Ann Ellsworth, Appellees.

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

September 9, 1993.

Attorney(s) appearing for the Case

Robert Wayne Genzman, U.S. Attorney's Office, M.D. Florida, Tampa, FL, Mary Apostolakos Hervey, U.S. Dept. of Justice, Trial Atty., Tax Div., Washington, DC, for appellant.

Thomas Joel Chawk, Family Legal Centers of Chawk & Assoc., P.A., Lakeland, FL, 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 an Order on Debtors' Motion for Sanctions entered on December 21, 1992, by Bankruptcy Judge Thomas E. Baynes, Jr.

STANDARD OF APPELLATE REVIEW

Appellant is entitled to an independent de novo review of all conclusions of law and the...

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