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U.S. v. RALPH

No. 8:00-CV-1957-T-17MAP.

266 B.R. 217 (2001)

UNITED STATES of America, Appellant, v. Max RALPH, et al., Appellees.

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

August 16, 2001.

Attorney(s) appearing for the Case

Carol Koehler Ide, United States Department of Justice, Tax Division, Washington, DC, for appellant.

Steven mark Fishman, Law Office of Steven M. Fishman, Safety Harbor, FL, for appellees.

ORDER

KOVACHEVICH, Chief Judge.

This cause is before the Court on the appeal of the Bankruptcy Court's Order finding that the federal income tax liabilities of Debtor Donna Ralph, for the tax years 1987, 1988 and 1989 are dischargeable. Appellant filed a brief (Dkt. 4). Appellees did not filed a brief, and did not respond to the Court's Order to Show Cause (Dkt. 5).

The standard of review to be exercised by the Court as to issues of law is de...

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