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IN RE GRANDOTE COUNTY CLUB CO., LTD.

Civil No. 95-B-1863, Ancillary No. 94 003 MSK, Adversary No. 95 1322 DEC.

208 B.R. 218 (1997)

In re GRANDOTE COUNTY CLUB CO., LTD., Debtor in foreign proceeding. Hideki KOJIMA, Foreign Representative for the estate of Grandote County Club Co., Ltd.; and Mountain Investment Corp., Plaintiffs, v. GRANDOTE INTERNATIONAL LTD. LIABILITY CO.; Shirley Zubal, in her official capacity as the Treasurer for Huerfano County, Colorado; RTV LLC, a Colorado Limited Liability Company; Dwight A Harrison; Paul D. Harrison; Shirley Zubal, in her official capacity as the Public Trustee of Huerfano County, Colorado; The Resolution Trust Corporation, as Receiver for First Federal Savings and Loan Association of Estherville and Emmetsburg; Tsukasa Yoshii, aka Duke Yoshii; Koichi Hashimoto; The United States of America Internal Revenue Service; and Wahatoyas, LLC, Defendants.

United States District Court, D. Colorado.

May 6, 1997.

Attorney(s) appearing for the Case

Nancy D. Miller, Denver, CO, Tom H. Connolly, Brian P. Halloran, Connolly & Halloran, P.C., Boulder, CO, for plaintiffs.

Gerald D. Sjaastad, Colorado Springs, CO, Frederick J. Lewis, Laura B. Redstone, Senn, Lewis, Visciano & Strahle, P.C., Denver, CO, Harry L. Simon, Denver, CO, Arthur P. Yoon, U.S. Dept. of Justice, Tax Division, Washington, DC, Dean T. Ogawa, Colorado Springs, CO, for defendants.

MEMORANDUM OPINION AND ORDER

BABCOCK, District Judge.

This is a case about a golf course. Anyone who has taken up the game of golf, seriously or not so seriously, can appreciate the complexity of the game. Anyone who has played the game will acknowledge, sympathetically, the pain and agony that goes with it as the ball is wont to stray frequently from fairway to rough or even from the golf course itself. As will be seen from the tortured and complex history...

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