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IN RE KLEFSTAD

Bankruptcy Nos. EU11-85-02429, EU11-86-00456, EU11-86-00153 and EU11-86-00154.

95 B.R. 622 (1988)

In re Curtis E. KLEFSTAD, Joanne R. Klefstad, Debtors. In re CIRCLE P. FARMS, INC., Debtor. In re Larry J. LENTZ, Judith P. Lentz, Debtors. In re LENTZ FARMS, INC., Debtor.

United States Bankruptcy Court, W.D. Wisconsin, Eau Claire Division.

July 22, 1988.

Attorney(s) appearing for the Case

L.R. Reinstra, Reinstra, VanDyk & Needham, New Richmond, Wis., for debtors.

Pamela J. Kahler, Menomonie, Wis., for Dunn County.

Susan M. Zabel, Barron, Wis., for Barron County.

MEMORANDUM OPINION, FINDINGS OF FACT AND CONCLUSIONS OF LAW

THOMAS S. UTSCHIG, Bankruptcy Judge.

The identical issue is presented in all four of the above-captioned bankruptcy cases. The debtors by their attorney, L.R. Reinstra, have brought motions pursuant to 11 U.S.C. §§ 502 and 505 requesting the Court to determine the status of real estate tax penalties in their respective Chapter 11 bankruptcy cases...

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