[PUBLISH]

IN THE UNITED STATES COURT OF APPEALS

FOR THE ELEVENTH CIRCUIT ________________________

No. 18-14922 ________________________

D.C. Docket Nos. 5:18-cv-00341-JSM; 6:15-bkc-08569-KSJ

In Re: JOHN ROBERT SHEK,

Debtor. __________________________________________________________________

MASSACHUSETTS DEPARTMENT OF REVENUE, Defendant-Appellant,

versus JOHN ROBERT SHEK, Plaintiff-Appellee.

________________________

Appeal from the United States District Court for the Middle District of Florida ________________________

(January 23, 2020) Case: 18-14922 Date Filed: 01/23/2020 Page: 2 of 21

Before GRANT and ANDERSON, Circuit Judges, and ROYAL, ∗ District Judge. AND