United States v. Bethann Scharrer Liquidating Trustee

ORDER ON APPEAL

KOVACHEVICH, Chief Judge.

This cause is before this Court on Appellant, UNITED STATES OF AMERICA [United Statesj’s, appeal from the amended final judgment of the United States Bankruptcy Court for the Middle District of Florida in Adversary Proceeding Number 96-1199.

STANDARD OF APPELLATE REVIEW

This Court functions as an appellate court in reviewing a bankruptcy court’s decision. 28 U.S.C. § 158(a). Findings of fact by the Bankruptcy Judge shall be upheld on appeal unless found to be clearly erroneous. Fed.R.Bankr.P. 8013; In re Downtown Properties Ltd., 794 F.2d 647 (11th…