IN RE JOPLIN

No. 87-2297.

882 F.2d 1507 (1989)

In re Joe E. JOPLIN, Jr., and Olive Meeker Joplin, d/b/a Joplin & Son Feed Mill, Debtors. UNITED STATES of America, Plaintiff-Appellant, v. STATE FARM FIRE & CASUALTY CO., Defendant-Appellee, Michael E. Crain, Intervenor, Defendant-Appellee.

United States Court of Appeals, Tenth Circuit.

August 11, 1989.


Attorney(s) appearing for the Case

Janet Kay Jones, Atty., Tax Div., Dept. of Justice (William S. Rose, Jr., Acting Asst. Atty. Gen., Michael L. Paup, Wynette J. Hewett, and Gary R. Allen, Attys., Tax Div., Dept. of Justice, of counsel: Roger Hilfiger, U.S. Atty., Washington, D.C., with her, on the brief), for the U.S., plaintiff-appellant.

Byrne A. Bowman, Oklahoma City, Okl., for State Farm Fire & Cas. Co., defendant-appellee.

Robert O. O'Bannon of McKinney, Stringer & Webster, P.C. (Robert L. Roark of McKinney, Stringer & Webster, P.C., with him, on the brief), Oklahoma City, Okl., for Michael E. Crain, defendant-appellee (intervenor).

Before TACHA and McWILLIAMS, Circuit Judges, and BRATTON, District Judge.


McWILLIAMS, Circuit Judge.

The issue on appeal is whether the district court correctly held that in bankruptcy liquidation proceedings instituted prior to the Bankruptcy Tax Act of 1980, the estate of an individual bankrupt is not subject to a federal tax on income generated during the bankruptcy proceedings and that the trustee in such proceedings is not required to file a federal tax return on behalf of the bankrupt estate...

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