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IN RE SCHERBENSKE

Bankruptcy No. 85-05190, Adv. No. 86-7100.

71 B.R. 403 (1987)

In re Reuben SCHERBENSKE and Iola Scherbenske, Debtors. Gary E. CAMERON, Trustee, Plaintiff, v. INTERNAL REVENUE SERVICE OF the UNITED STATES of America and First Bank North Dakota, N.A. Jamestown, Defendants.

United States Bankruptcy Court, D. North Dakota.

March 2, 1987.

Attorney(s) appearing for the Case

Jay C. Carlson, Fargo, N.D., for trustee.

Amy J. Sargent, Tax Div., Washington, D.C., Rodney S. Webb, U.S. Atty., Fargo, N.D., for I.R.S.

Max D. Rosenberg, Bismarck, N.D., for First Bank.

William P. Westphal, Minneapolis, Minn., U.S. Trustee.

MEMORANDUM OPINION

WILLIAM A. HILL, Bankruptcy Judge.

The instant adversary case was commenced by the trustee seeking a determination of the validity and priority of liens claimed by First Bank North Dakota, N.A.Jamestown (Bank) and the Internal Revenue Service of the United States of America (IRS) in $87,144.28 representing proceeds stemming from the sale of real property by Reuben and Iola Scherbenske (Debtors) to purchasers under a contract for deed....

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