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IN RE OILFIELD INSTRUMENTS

Bankruptcy No. 483-01088-LO-7, Adv. No. 484-0174.

53 B.R. 199 (1985)

In re OILFIELD INSTRUMENTS, Debtor. W. Simmons SANDOZ, Trustee, Plaintiff, v. STATE OF LOUISIANA DEPARTMENT OF REVENUE AND TAXATION, Defendant.

United States Bankruptcy Court, W.D. Louisiana.

July 23, 1985.

Attorney(s) appearing for the Case

Trudy M. White, Baton Rouge, La., for State of La.

W. Simmons Sandoz, Opelousas, La., Trustee.

Findings and Conclusions

RODNEY BERNARD, Jr., Bankruptcy Judge.

Facts

The facts of this case are not in dispute; they have been concisely and accurately set out in the brief submitted by the state, which is borrowed verbatim below for the purpose of introduction:

"On or about July 9, 1984 an authorized representative of the Louisiana Department of Revenue and Taxation, (Department; Department of Revenue), informed the Trustee...

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