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IN RE MARINO

No. 6:04-CV-427-Orl-31KRS.

311 B.R. 111 (2004)

In re Ellen L. MARINO, Debtor. United States of America, Appellant, v. Ellen L. Marino, Appellee.

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

May 12, 2004.

Attorney(s) appearing for the Case

Raymond John Rotella, Kosto & Rotella, P.A., Orlando, FL, for Debtor.

Hemant Sharma, Attorney General, U.S. Department of Justice, Washington, DC, for Appellant.

ORDER

PRESNELL, District Judge.

This cause comes for the Court's consideration on the Appeal of the United States (Doc. 7), and Appellee's Answer Brief (Doc. 9).

I. Background1

In its Order of February 12, 2004, the Bankruptcy Court found the following facts, which the parties do not dispute.

In 1995, Daniel Myers asked James Kunkle, son of Debtor Ellen Marino,2 to...

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