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IN RE TAPP

Bankruptcy No. 4-81-0001.

16 B.R. 315 (1981)

In re Lois TAPP, Debtor, Lois TAPP, Plaintiff, v. FAIRBANKS NORTH STAR BOROUGH, Defendant.

United States Bankruptcy Court, D. Alaska.

December 31, 1981.

Attorney(s) appearing for the Case

Thomas E. Fenton, Fairbanks, Alaska, for plaintiff, Lois Tapp.

Terrence H. Thorgaard, Asst. Borough Atty., Fairbanks, Alaska, for defendant, Fairbanks North Star Borough.

MEMORANDUM OPINION

J. DOUGLAS WILLIAMS, II, Bankruptcy Judge.

Plaintiff-Debtor Lois Tapp, as an individual, filed a voluntary petition in bankruptcy on December 5, 1980. Her statement of liabilities listed the Fairbanks North Star Borough (Borough) as holding a claim for approximately $40,000, for retail sales taxes. That claim, upon which the Borough had received judgment in the Alaska Superior Court, concerned...

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