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IN RE CUMMINGS

No. 07-80598-CIV-GOLD/TURNOFF.

381 B.R. 810 (2007)

In re Susan CUMMINGS, Debtor. Patricia Dzikowski, as Disbursing Agent; Dzikowski & Walsh; and Susan Cummings, Appellants, v. United States of America, through the Internal Revenue Service, Appellee.

United States District Court, S.D. Florida.

November 28, 2007.

Attorney(s) appearing for the Case

Edward Marod, West Palm Beach, FL, for Susan Cummings.

John Walsh, Ft. Lauderdale, FL, for trustee, Patricia Dzikowski.

Frank Dale, Deborah Morris, United States Dept. of Justice, Tax Division, Washington, DC, for United States/IRS.

ORDER REVERSING BANKRUPTCY COURT'S ORDER DENYING APPELLANT'S ORDER TO COMPEL THE INTERNAL REVENUE SERVICE TO RETURN ESCROWED FUNDS DISBURSEMENT; CLOSING APPEAL; AND RETAINING JURISDICTION ON ISSUES OF ATTORNEYS' FEES, COSTS, AND SANCTIONS

ALAN S. GOLD, District Judge.

THIS CAUSE comes before the Court upon the consolidated appeals of Disbursing Agent Patricia Dzikowski, Administrator Creditor Dzikowski & Walsh, and Debtor Susan Cummings seeking...

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