FINDINGS OF FACT AND CONCLUSIONS OF LAW
SAMUEL J. STEINER, Bankruptcy Judge.
This motion to determine priorities came on for hearing on March 22, 1985 before the undersigned bankruptcy judge.
The following appeared:
Rainier National Bank, the moving party, by Philip H. Brandt; and Internal Revenue Service by David A. Slacter.
The Court, having reviewed the evidence, heard counsel, considered the memoranda of the parties, and being...
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