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IN RE SIEBERT TRAILERS, INC.

Bankruptcy No. 988-02633, Adv. No. 989-0063.

132 B.R. 37 (1991)

In re SIEBERT TRAILERS, INC., Debtor. SECURITY PACIFIC NATIONAL BANK, a national banking association, Plaintiff, v. The UNITED STATES of America; Siebert Trailers, Inc., Ernest Siebert and Margaret Siebert, Defendants.

United States Bankruptcy Court, E.D. California.

February 15, 1991.

Attorney(s) appearing for the Case

David F. Levi, U.S. Atty., William C. Hahesy, Asst. U.S. Atty., Fresno, Cal., and Thomas M. Rohall, Sp. Asst. U.S. Atty., Sacramento, Cal., for the U.S.

Bennett G. Young, San Francisco, Cal., for Sec. Pacific Nat. Bank.

Steven Altman, Modesto, for Ernest and Margaret Siebert.

FINDINGS OF FACT AND CONCLUSIONS OF LAW

JOSEPH W. HEDRICK, Jr., Bankruptcy Judge.

THE COURT, in accordance with the Order Granting Motion for Summary Judgment, which is simultaneously filed herewith, hereby enters the following Findings of Fact, Conclusions of Law, and Judgment.

The United States, Security Pacific, and Ernest and Margaret Siebert (hereinafter referred to as the Sieberts) filed a Stipulation of Facts and attached exhibits, which facts...

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