District Court, D. Kansas December 17, 1992, 89-4197, 89-4196, 87-4195 and 89-4200 (In Re Shafer)

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.