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OLSON v. U.S.

Nos. CV 89-0-555, CV 89-0-554 and BK 85-1085.

133 B.R. 1016 (1991)

Theodore V. OLSON, Appellant, v. UNITED STATES of America, Appellee. The OVERLAND NATIONAL BANK OF GRAND ISLAND, etc., Plaintiff, v. Theodore V. OLSON, et al., Defendants.

United States District Court, D. Nebraska.

November 1, 1991.

Attorney(s) appearing for the Case

Frank C. Heinisch, Heinisch and Bryant, Geneva, Neb., William L. Needler, William L. Needler and Associates, Ltd., Ogallala, Neb., Robert Creager, Lincoln, Neb., for appellants, Theodore and Sandra Olson.

Richard Anderl, Omaha, Neb., for appellee Prudential Ins. Co. of America.

Loren Mark, Omaha, Neb., Tom Calucci, Tax Div., U.S. Dept. of Justice, Washington, D.C., for appellee I.R.S.

MEMORANDUM OPINION

CAMBRIDGE, District Judge.

THIS MATTER is before the Court on appeal and cross-appeal, pursuant to Bankruptcy Rule 8001 et seq., from the decisions of the United States Bankruptcy Court in a bifurcated trial, reported in In re Olson, 101 B.R. 128 (Bkrtcy.D.Neb.1988) and In re Olson, 101 B.R. 134 (Bkrtcy.D.Neb.1989), respectively. At issue are the Bankruptcy...

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