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MATTER OF OLSON

Bankruptcy Nos. BK85-1085, A85-181.

101 B.R. 128 (1988)

In the Matter of Theodore V. OLSON, Debtor. OVERLAND NATIONAL BANK OF GRAND ISLAND, Plaintiff, v. Theodore V. OLSON, et al, Defendant.

United States Bankruptcy Court, D. Nebraska.

June 3, 1988.

Attorney(s) appearing for the Case

Loren Mark, Tax Div., U.S. Dept. of Justice, Washington, D.C., for U.S.

Robert Creager of Berry, Anderson, Creager & Willstruck, P.C., Lincoln, Neb., for debtor.

Richard Anderl of Kutak, Rock & Campbell, Omaha, Neb., for Prudential Ins. Co. of America.

Frank Heinish, Geneva, Neb., and William Needler, Chicago, Ill., for creditors.

MEMORANDUM

TIMOTHY J. MAHONEY, Chief Judge.

Evidentiary hearing was held on March 9, 1988, concerning the liability of debtor, Theodore V. Olson, to the United States through the Internal Revenue Service for an assessment pursuant to 26 U.S.C. § 6672 in the amount of $184,220.96. Robert Creager of Berry, Anderson, Creager & Wittstruck, P.C., Lincoln, Nebraska, appeared on behalf of the debtor; Frank Heinish of Geneva, Nebraska, and William Needler...

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