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On April 11, 1995, after a hearing, the Family Court issued
another temporary order on contempt. In that order, the Family
Court found that Mr. Czepiel was guilty of contempt of court for
having willfully failed and refused to obey the divorce judgment
in that he neglected and refused to pay the sum of $29,000 as a
division of marital assets. That temporary order on contempt
directed Mr. Czepiel to pay that sum to Ms. Czepiel's attorney on
or before 4:00 P.M. on April 12, 1995, and indicated that in the
event that Mr. Czepiel failed to comply with that order, the
Family Court would impose sanctions of $100 per day. That order
also continued the hearing with respect to Mr. Czepiel's contempt
until April 25, 1995.
On April 11, 1995, in an effort to comply partially with the
Family Court's order, Mr. Czepiel directed BayBank to transfer
$21,000 from his IRA account No. 39231705 (IRA 1) and $8,000 from
his IRA account No. 36009969 (IRA 2) to Ms. Czepiel's IRA at
Fleet Bank. Ms. Czepiel refused the two transfers from Mr.
Czepiel's IRA's at BayBank because she believed that those
transfers did not constitute cash payments and would be taxable
to her when she withdrew the funds from her IRA at Fleet Bank.
On April 12, 1995, Ms. Czepiel filed a motion to enforce the
contempt judgment against Mr. Czepiel and to impose fines on him
(Ms. Czepiel's motion). In that motion, Ms. Czepiel indicated
that Mr. Czepiel refused to comply with the divorce judgment and
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