IN RE PINKSTAFF

Bankruptcy No. 389-35221-H13, Adv. No. 90-3194-H.

121 B.R. 596 (1990)

In re Keith V. PINKSTAFF, Linda L. Pinkstaff, Debtors. Keith V. PINKSTAFF, Linda L. Pinkstaff, Plaintiffs, v. UNITED STATES of America (INTERNAL REVENUE SERVICE) Defendant.

United States Bankruptcy Court, D. Oregon.

November 16, 1990.


Attorney(s) appearing for the Case

Blair Henningsgaard, Astoria, Or., for plaintiffs.

Mark Nebergall, Washington, D.C., for defendant.


OPINION

HENRY L. HESS, Jr., Chief Judge.

This matter came before the court upon the defendant's motion to dismiss this adversary proceeding. The court may treat the motion to dismiss as a motion for summary judgment, B.R. 7012(b), and will do so as appropriate. The plaintiff is represented by Blair Henningsgaard of Astoria, Oregon and the defendant is represented by Mark Nebergall, Trial Attorney, Tax Division,...

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