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MATTER OF BEST REFRIGERATED EXPRESS, INC.

Bankruptcy No. BK89-80169.

192 B.R. 503 (1996)

In the Matter of BEST REFRIGERATED EXPRESS, INC., Debtor.

United States Bankruptcy Court, D. Nebraska.

January 31, 1996.

Attorney(s) appearing for the Case

Robert Yates, Omaha, NE, for trustee.

Denise Dengler, Des Moines, IA, for Iowa Dept. of Rev.

James Woodruff, Omaha, NE, for Nebraska Dept. of Rev.

John Leed, pro se.

Paul Potadle, Lincoln, NE, for Neb. Motor Vehicles.

MEMORANDUM

TIMOTHY J. MAHONEY, Chief Judge.

Hearing was held on Trustee's Motion to Disallow Tax Claims; Objection by Department of Motor Vehicles, State of Nebraska; Objection by John Leed; Resistance by State of Nebraska, Department of Revenue; Opposition by Iowa Department of Revenue and Finance. Appearances: Robert Yates, Attorney for trustee; Denise Dengler, Attorney for Iowa Department of Revenue; James Woodruff, Attorney for Nebraska Department...

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