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IN RE HART'S TRANSFER & STORAGE, INC.

No. 52,316

6 Kan. App. 2d 579 (1981)

631 P.2d 258

In the Matter of the Bulk Sale of the Inventory, Furniture, Fixtures, Vehicles, and all Other Assets of HART'S TRANSFER AND STORAGE, INC.

Court of Appeals of Kansas.

Opinion filed July 10, 1981.

Attorney(s) appearing for the Case

Michael L. Paup, Carleton D. Powell, and Wynette J. Hewett, attorneys, Tax Division, Department of Justice, Washington, D.C., for appellant United States.

There was no appearance by appellees.

Before SPENCER, P.J., PARKS and MEYER, JJ.

MEYER, J.:

This is an appeal from an order distributing bulk sale proceeds.

The issue herein is whether the trial court erred in directing that the payment of the tax liens of the United States should be applied to the trust fund portion of the tax assessment.

Hart's Transfer and Storage, Inc. (Hart's), turned over its assets to auctioneers pursuant to K.S.A. 1980 Supp. 84-6-106(4) for a bulk sale of the assets. The auctioneers deposited the $37,940...

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