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IN RE NEVADA ENVIRONMENTAL LANDFILL

Bankruptcy No. BK-S-84-0007.

81 B.R. 55 (1987)

In re NEVADA ENVIRONMENTAL LANDFILL, Debtor.

United States Bankruptcy Court, D. Nevada.

December 4, 1987.

Attorney(s) appearing for the Case

Bonnie Boyce-Esplin, Las Vegas, Nev., for trustee.

Rollin Thorley, Las Vegas, Nev., for I.R.S.

MEMORANDUM DECISION REGARDING TRUSTEE'S MOTION FOR VALUATION OF SECURED CLAIM OF IRS

ROBERT CLIVE JONES, Chief Judge.

On January 3, 1984 the Debtor, Nevada Environmental Landfill, ("Debtor") filed a petition for relief under Chapter 11 of the Bankruptcy Code. Prior to the filing of the petition the Internal Revenue Service ("IRS") had filed a notice of tax lien against the Debtor. At the time the petition was filed...

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