169 B.R. 759 In re Phyllis COHEN, Debtor. Phyllis COHEN, and Arthur Weitzner, Trustee, Plaintiffs, v. UNITED STATES of America, Defendant. Bankruptcy No. 92-16014-BKC-AJC. Adv. No. 93-0877-BKC-AJC-A.United States Bankruptcy Court, S.D. Florida June 13, 1994. West Page 760 U.S. Dept. of Justice, Tax Div., Washington, DC, for U.S. Francis Sheehy, Ft. Lauderdale, FL, for debtor. […]