IN RE STRAIGHT

BAP Nos. WY-96-1, WY-96-3, Bankruptcy Nos. 95-10007, 96-21190, Adv. No. 95-1005.

207 B.R. 217 (1997)

In re Beverly A. STRAIGHT, doing business as Centerline Traffic Control & Flagging; and Milton L. Straight, also known as Milton Lloyd Straight, also known as Milton Straight, also known as Mickie Straight, Debtors. In re Beverly A. STRAIGHT, doing business as Centerline Traffic Control & Flagging, Debtors. Beverly A. STRAIGHT and Milton L. Straight, Plaintiffs — Counter-Defendants — Appellees and Cross-Appellants, Randy Royal, Chapter 7 Trustee, Appellee and Cross Appellant, v. FIRST INTERSTATE BANK OF COMMERCE, Defendant — Counter-Claimant — Cross-Claimant — Appellant and Cross-Appellee, Internal Revenue Service, Defendant — Cross-Defendant — Appellee and Cross-Appellee.

United States Bankruptcy Appellate Panel of the Tenth Circuit.

April 14, 1997.


Attorney(s) appearing for the Case

Stephen R. Winship of Winship & Winship, P.C., Casper, WY, for Plaintiffs — Counter-Defendants — Appellees and Cross-Appellants.

Stuart S. Healy, Sheridan, WY, for Defendant—Counter-Claimant—Cross-Claimant—Appellant and Cross-Appellee.

Susan A. Berson, Senior Trial Attorney, Tax Division, United States Department of Justice, Washington, DC (Jerome H. Fridkin, Chief, Civil Trial Section, United States Department of Justice, Washington, DC; David D. Freudenthal, United States Attorney, and Donald R. Wrobetz, Assistant United States Attorney, Cheyenne, WY, with her, on the brief), for Defendant — Cross-Defendant — Appellee and Cross-Appellee.

Before McFEELEY, Chief Judge, and PUSATERI and CLARK, Bankruptcy Judges.


OPINION

JAMES A. PUSATERI, Bankruptcy Judge.

First Interstate Bank of Commerce ("Bank") appeals a judgment of the United States Bankruptcy Court for the District of Wyoming denying its motion for summary judgment, granting a motion for summary judgment filed by the Internal Revenue Service ("IRS"), and granting, in part, a motion for summary judgment filed by the Chapter 13 Debtors, Beverly A. Straight and Milton L. Straight (collectively the "Debtors")...

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