FINDINGS OF FACT, CONCLUSIONS OF LAW AND ORDERS, with Memorandum
WILLIAM W. THINNES, Bankruptcy Judge.
The matters before the Court involve the determination of whether the bankruptcy liquidation sales of the Debtors' tangible personal property held by the Trustee are subject to Iowa retail sales tax. The parties submitted briefs but waived oral argument. The matters were taken under advisement and the Court, having been fully advised, now makes the following...
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