IN RE HOVIND

Bankruptcy No. 96-04256.

197 B.R. 157 (1996)

In re Kent E. HOVIND, Debtor.

United States Bankruptcy Court, N.D. Florida, Pensacola Division.

June 5, 1996.


Attorney(s) appearing for the Case

Benjamin Beard, Asst. U.S. Atty., Pensacola, FL, for IRS.

Bruce Kaufman, Largo, FL, for debtor.

Leigh Hart, Trustee, Tallahassee, FL.


SUPPLEMENTAL FINDINGS OF FACT AND CONCLUSIONS OF LAW

LEWIS M. KILLIAN, Jr., Bankruptcy Judge.

THIS MATTER was heard May 23, 1996 on the motions of the United States, through the Internal Revenue Service ("IRS") and the chapter 13 trustee to dismiss this chapter 13 case. At the conclusion of the hearing, I orally granted the IRS' motion and announced my findings of fact and conclusions of law on the record in open court. I hereby supplement those oral...

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