ORDER
G. KENDALL SHARP, District Judge.
This case is before the court on appeal by the Internal Revenue Service (IRS) from a proceeding in the United States Bankruptcy Court for the Middle District of Florida (Case No. 91-0880-BKC-3P3; Adversary Case No. 91-128). In that proceeding, the IRS challenged that debtor Arden Arndt (Arndt), who operated a business named Sod King as a sole proprietorship for the years 1985 and 1986, improperly classified his workers...
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