101 B.R. 306 UNITED STATES of America, Appellant, v. Ralph C. McAULEY, et al., Appellees. No. 88-1012-CIV-T-17(B). Bankruptcy No. 85-2834-8pl. Adv. No. 87-194.United States District Court, M.D. Florida, Tampa Division. February 17, 1989. West Page 307 Hillary B. Burchuk, Trial Atty., Tax Div., Washington, D.C., and Lynne England, Asst. U.S. Atty., Tampa, Fla., for appellant. […]