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IN RE RANEY

Bankruptcy No. 90-00389-C.

132 B.R. 63 (1991)

In re Manley Stephen RANEY and Minervia Louise Raney, Debtors.

United States Bankruptcy Court, D. Wyoming.

March 25, 1991.

Attorney(s) appearing for the Case

Georg Jensen, Cheyenne, Wyo., for movant.

Karen Lynne Baker, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for respondent.

DECISION

HAROLD L. MAI, Bankruptcy Judge.

THIS MATTER came before the court for hearing on the debtors' Objection to the Claim of the IRS and Request for Determination of Tax Liability. The facts in this matter are undisputed.

Findings of Fact

1. On May 11, 1970, Clive and Ruth Stoelk sold the 4 Winds Motel in Douglas, Wyoming, to Sidney and JoAnn Ainslee by an Agreement for Warranty Deed. The First National Bank at Douglas acted as the...

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