United States Court of Appeals, Eleventh Circuit. No. 94-9089. In re Pierce Lamar HARDY, Debtor. Pierce Lamar HARDY, Plaintiff-Appellant, v. UNITED STATES of America, acting By and Through the INTERNAL REVENUE SERVICE, Defendant-Appellee. Sylvia Ford Drayton, Barnee C. Baxter, Trustees. Oct. 21, 1996. Appeal from the United States District…
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