IN RE REES

Bankruptcy No. 83C-00587, Civ. No. 85PC-0016.

61 B.R. 114 (1986)

In re Blaine J. REES, dba Rees's Enterprise, dba Rees Construction, dba Rees's Metal Works, dba Mountain View Development, (in Wyoming) and dba Western Manufactured Housing (in Wyoming), Debtor. Blaine J. REES, dba Rees's Enterprise, Plaintiff, v. EMPLOYMENT SECURITY COMMISSION OF the STATE OF WYOMING, Defendant.

United States Bankruptcy Court, D. Utah.

May 2, 1986.


Attorney(s) appearing for the Case

R. Mont McDowell, Salt Lake City, Utah, for debtor.

Joe Scott, Sp. Asst. Atty. Gen., Casper, Wyo., Winston Faux, Sp. Asst. Atty. Gen., Salt Lake City, Utah, for Employment Sec. Com'n of State of Wyo.


MEMORANDUM OPINION

GLEN E. CLARK, Bankruptcy Judge.

FACTS AND PROCEDURAL BACKGROUND

This matter came before the Court on April 15, 1986, on the parties' cross motions for summary judgment. At issue in this adversary proceeding is the possible conflict between the Wyoming employment security taxation scheme and Section 525(a) of the Bankruptcy Code. The facts are undisputed and have been stipulated by the parties. Slightly simplified, they are as...

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