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IN RE ENVIROCON INTERN. CORP.

No. 96-1770-CIV-T-17C.

214 B.R. 251 (1997)

In re ENVIROCON INTERNATIONAL CORP., (Consolidated with: In re Sun Bay Group, Inc., In re Florida Gypsum Supply, Inc.), Debtors. UNITED STATES of America, Appellant, v. Gordon L. KIESTER, Trustee, Appellee.

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

November 12, 1997.

Attorney(s) appearing for the Case

Gordon Livingston Kiester, Jr., Law Office of Gordon L. Kiester, Jr., Tampa, FL, for Debtors/Appellee.

David N. Geier, U.S. Dept. of Justice Tax Division, Washington, DC, for Appellant.

ORDER ON APPEAL

KOVACHEVICH, District Judge.

This cause is before the Court on appeal from the Order on Motion for Order Allowing Secured Claim and Determining Right of Distribution (Bankruptcy Docket No. 193) (hereafter Order) in Case Nos. 90-06292-8B7, 90-06658-8B7, and 90-06659-8B7, entered on July 12, 1996, by United States Bankruptcy Judge Thomas E. Baynes, Jr.

ISSUES

I. Whether...

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