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IN RE KURTH RANCH

Bankruptcy No. 88-40629, Adv. No. 289,0042.

145 B.R. 61 (1990)

In re KURTH RANCH; Kurth Halley Cattle Company; Richard M. and Judith Kurth, husband and wife; Douglas M. and Rhonda I. Kurth, husband and wife; and Clayton H. and Cindy K. Halley, husband and wife, Debtors. Robert G. DRUMMOND, Trustee; Kurth Ranch; Kurth-Halley Cattle Company; Richard M. and Judith M. Kurth; Douglas M. and Rhonda I. Kurth; and Clayton H. and Cindy K. Halley, Plaintiffs, v. DEPARTMENT OF REVENUE OF the STATE OF MONTANA, Defendants.

United States Bankruptcy Court, D. Montana.

May 8, 1990.

Attorney(s) appearing for the Case

Neal Jensen, Great Falls, Mont., Asst. U.S. Trustee.

Keith A. Maristuen, Havre, Mont., for debtors.

John C. Doubek, Helena, Mont., for trustee.

Robert G. Drummond, Great Falls, Mont., trustee.

Arthur G. Matteucci, Great Falls, Mont., for Norwest Bank.

R. Bruce McGinnis, Tax Counsel, Office of Legal Affairs, David W. Woodgerd, Chief Legal Counsel, Paul Van Tricht, Tax Counsel, Mont. Dept. of Revenue, Helena, Mont., for defendants.

James H. Goetz, Jim W. Vogele, Bozeman, Mont., for plaintiffs.

ORDER

JOHN L. PETERSON, Bankruptcy Judge.

The Plaintiff/Trustee and Debtors filed a Complaint under Bankruptcy Rule 7001 to contest the tax assessed pre-petition against the Debtors by the Defendant, Montana Department of Revenue (D.O.R.) under the Montana Dangerous Drug Tax Act, Section 15-25-101, et seq., Mont.Code Ann. (1987). The Complaint states thirteen different counts for relief, all of which are denied by...

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