FEDERAL LAND BANK OF OMAHA v. EMBERTON

The FEDERAL LAND BANK OF OMAHA, a Corporation, Plaintiff, v. Dale L. EMBERTON and Marcia Ann Emberton, Husband and Wife; Clarinda Production Credit Association, n/k/a Production Credit Association of the Midlands; Iowa State Bank, an Iowa Corporation; Clifton Cattle Company, Inc., a Texas Corporation; Whitehall Gas & Oil Company, Inc., d/b/a Hamburg Oil Co.; Wayne Bailey, d/b/a Bailey Oil Co.; and United States of America, Treasury Department, Internal Revenue Service, an Agency of the United States Government, Defendants. CLARINDA PRODUCTION CREDIT ASSOCIATION, n/k/a Production Credit Association of the Midlands, Cross-Claimant/Appellee, v. Dale L. EMBERTON and Marcia Ann Emberton, Husband and Wife; Valley National Bank, an Iowa Corporation; Iowa State Bank, an Iowa Corporation, Defendants to Cross-Claim, and Clifton Cattle Company, Inc., a Texas Corporation, Defendant to Cross-Claim/Appellant, and Whitehall Gas & Oil Company, Inc., d/b/a Hamburg Oil Co.; Wayne Bailey, d/b/a Bailey Oil; and United States of America, Treasury Department, Internal Revenue Service, an Agency of the United States Government, Defendants to Cross-Claim. CLARINDA PRODUCTION CREDIT ASSOCIATION, n/k/a Production Credit Association of the Midlands, Cross-Petitioner, v. Arnold EMBERTON and Terri Emberton, Defendants to Cross-Petition. IOWA STATE BANK, an Iowa Corporation, Cross-Claimant, v. Dale L. EMBERTON and Marcia Ann Emberton, Husband and Wife; Clarinda Production Credit Association, n/k/a Production Credit Association of the Midlands, and Clifton Cattle Company, Inc., a Texas Corporation, Defendants to Cross-Claim. IOWA STATE BANK, an Iowa Corporation, Cross-Petitioner, v. Arnold EMBERTON and Terri Emberton, Defendants to Cross-Petition.