MATTER OF OLSON

Bankruptcy Nos. BK85-1085, A85-181.

101 B.R. 134 (1989)

In the Matter of Theodore V. OLSON and Sandra Ann Olson, Debtors. The OVERLAND NATIONAL BANK OF GRAND ISLAND, a banking corporation, Plaintiff, v. Theodore V. OLSON, et al., Defendants.

United States Bankruptcy Court, D. Nebraska.

May 30, 1989.


Attorney(s) appearing for the Case

Robert Creager, Berry, Anderson, Creager & Wittstruck, P.C., Lincoln, Neb., for debtors.

Frank Heinisch, Geneva, Neb., and William Needler, Ogallala, Neb., for law firm creditors.

Loren Mark and Tom Carlucci, Tax Div., U.S. Dept. of Justice, Washington, D.C., for the U.S.

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


MEMORANDUM

TIMOTHY J. MAHONEY, Chief Judge.

This case concerns numerous issues with regard to tax liabilities and lien priorities. Trial of the issues was bifurcated with a memorandum filed on June 3, 1988, concerning some issues and trial on others which concern the extent and priority of liens attaching to a fund of money was tried for three days in June, 1988, and two days in September, 1988. Briefs and written final arguments were ordered. All materials...

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