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IN RE SHAFER

Nos. 89-4197, 89-4196, 87-4195 and 89-4200.

148 B.R. 617 (1992)

In re Ray SHAFER and Sandra Shafer, Debtors. In re Robert SCHNEIDER and Gipsy Schneider, Debtors. In re Darrell WEEKLEY and Karen Weekley, Debtors. In re Clifford SANDERS and Marilyn Sanders, Debtors.

United States District Court, D. Kansas.

December 17, 1992.

Attorney(s) appearing for the Case

D. Brad Bailey, Office of U.S. Atty., Topeka, KS; Martin M. Shoemaker, Office of Sp. Litigation, Tax Div., U.S. Dept. of Justice; Virginia Cronan Lowe, U.S. Dept. of Justice, Tax Div., DC; Frankie D. Taff; Charles R. Hay, Goodell, Stratton, Edmonds & Palmer; and Lloyd C. Swartz, and Joseph I. Wittman, Topeka, KS, for debtors.

MEMORANDUM AND ORDER

CROW, District Judge.

This court decided these consolidated bankruptcy appeals on September 21, 1992, reversing the bankruptcy court's award of actual and punitive damages to the debtors as sanctions against the United States for the Internal Revenue Service's (IRS's) efforts to collect on debts that had been discharged in bankruptcy 146 B.R. 477. Specifically, this court held that bankruptcy courts had...

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