In re Stanley N. OLSON and Margaret M. Olson, Debtors.
Edward F. SAMORE, Trustee, Appellee.
v.
Stanley N. OLSON, Margaret M. Olson, Winther, Stave & Company, and Merlyn Winther, Appellants, and
Internal Revenue Service and Iowa Department of Revenue and Finance, Appellees.
United States Court of Appeals, Eighth Circuit.https://leagle.com/images/logo.png
Submitted February 13, 1991.
Decided February 25, 1991.
Publication Ordered March 25, 1991.
Attorney(s) appearing for the Case
Christopher A. Bjornstad, Cornwall & Avery, Spencer, Iowa, for appellants.
Shirley D. Peterson, Asst. Atty. Gen., for Federal appellee.
Gary R. Allen, Gary D. Gray, Patricia M. Bowman, Washington, D.C., for Tax Div. Dept. of Justice.
Charles W. Larson, U.S. Atty., for appellee of counsel.
George F. Madsen, Marks & Madsen, Sioux City, Iowa, for appellee-Samore.
Thomas J. Miller, Atty. Gen. of Iowa, Gerald A. Kuehn, Asst. Atty. Gen., Harry M. Griger, Sp. Asst. Atty. Gen., for appellee Iowa Dept. of Revenue & Finance.
James I. Shepard, Fresno, Cal., amicus curiae.
Before FAGG, Circuit Judge, HEANEY, Senior Circuit Judge, and BEAM, Circuit Judge.
United States Court of Appeals, Eighth Circuit.
PER CURIAM.
Stanley N. and Margaret M. Olson, debtors in a chapter 7 bankruptcy case, and their accountants, Winther, Stave & Company, appeal a judgment of the district court,1 affirming an order of the bankruptcy court,2 which held that property abandoned by the trustee during the pendency of a bankruptcy case is not a sale or exchange of assets which gives rise to a tax liability chargeable to the bankruptcy...
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