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IN THE MATTER OF NEGUS-SONS, INC.

Case No. BK09-82518-TJM, No. A11-8081-TJM.

IN THE MATTER OF: NEGUS-SONS, INC., Debtor(s). RICK D. LANGE, Chapter 7 Trustee, Plaintiff, v. WELLS FARGO EQUIPMENT FINANCE, INC., and UNITED STATES TREASURY, INTERNAL REVENUE SERVICE, Defendants.

United States Bankruptcy Court, D. Nebraska.

April 2, 2012.

ORDER

TIMOTHY J. MAHONEY, Bankruptcy Judge.

This matter is before the court on the joint motion for partial summary judgment by the plaintiff trustee and the defendant Internal Revenue Service (Fil. No. 24) and resistance by Wells Fargo Equipment Finance, Inc. ("WFEFI") (Fil. No. 33). Brian S. Kruse represents the Chapter 7 trustee, Mark C. Milton represents the United States, and David J. Skalka represents WFEFI. Evidence and briefs were filed and, pursuant...

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