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IN RE McGOWAN

Bankruptcy No. 86-00813C.

95 B.R. 104 (1988)

In re David Roger McGOWAN, Debtor.

United States Bankruptcy Court, N.D. Iowa.

October 4, 1988.

Attorney(s) appearing for the Case

Michael Irvine, Cedar Rapids, Iowa, Trustee.

H. Raymond Terpstra, II Cedar Rapids, Iowa, for debtor.

Herbert Rogers, Des Moines, Iowa, for Iowa Dept. of Revenue and Finance.

Timothy Mulligan, Washington, D.C., for the IRS.

MEMORANDUM OF DECISION AND ORDER

RE: TRUSTEE'S APPLICATION TO DETERMINE TAX LIABILITY

WILLIAM L. EDMONDS, Bankruptcy Judge.

The matter before the court is the trustee's application for a determination of his tax liability to the Internal Revenue Service and the State of Iowa, Department of Revenue and Finance.

Hearing was held in Cedar Rapids, Iowa on June 8, 1988.

Trustee Michael H. Irvine appeared on his behalf. Appearing for...

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