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IN RE BOWEN

Bankruptcy No. 87-20916.

116 B.R. 477 (1990)

In re David Spenser BOWEN and Ella Maxine Bowen, Debtors.

United States Bankruptcy Court, S.D. West Virginia.

June 14, 1990.

Attorney(s) appearing for the Case

Steven L. Thomas, Kay, Casto, Chaney, Love & Wise, Charleston, W.Va., for debtors.

Robert Weinberger, West Virginia State Tax Dept., Charleston, W.Va.

MEMORANDUM OPINION ON MOTION FOR DETERMINATION OF TAX LIABILITY

RONALD G. PEARSON, Bankruptcy Judge.

Pending before the Court is Debtors' amended motion for determination of tax liability and for an order voiding tax liens placed by the State of West Virginia. Debtor David Bowen is a responsible officer of the following five corporations: Bowen Land Development Co., Inc.; Bowen Pharmacy of Kanawha City, Inc.; Bowen Reed Furniture Co., Inc.; Bowen Reed Furniture...

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