MATTER OF RIKARD

CV No. 89-HM-5296-NW.

127 B.R. 59 (1989)

In the Matter of James Russell RIKARD and Wanell Nairmore Rikard d/b/a True-Tone Hearing Aid Service, Debtors. James Russell RIKARD and Wanell Nairmore Rikard d/b/a True-Tone Hearing Aid Service, Movants/Appellees, v. STATE OF ALABAMA, DEPARTMENT OF REVENUE, Respondent/Appellant, Defendant.

United States District Court, N.D. Alabama, Northwestern Division.

September 15, 1989.


Attorney(s) appearing for the Case

Robert W. Bunch, Bunch and Associates, Florence, Ala., for movants/appellees.

Don Siegelman, Atty. Gen., State of Ala., B. Frank Loeb, Chief Counsel, Ron Bowden, Asst. Counsel & Asst. Atty. Gen., Dept. of Revenue, State of Ala., Montgomery, Ala., for respondent/appellant.


MEMORANDUM OF DECISION

HALTOM, District Judge.

The above entitled action is before the Court on appeal from the United States Bankruptcy Court for the Northern District of Alabama, Northern Division. For the reasons set out below, this Court concludes that the decision of the Bankruptcy Court is due to be reversed and remanded for disposition not inconsistent with this opinion.

The relevant facts of this case are as follows: The debtors/appellees...

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