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IN RE COMMERCIAL MILLWRIGHT SERVICE CORP.

Bankruptcy No. 96-60007-W. Adversary No. 96-6068-W.

245 B.R. 585 (1998)

In re COMMERCIAL MILLWRIGHT SERVICE CORP., Debtor. United States of America, Plaintiff, v. Lincoln Savings Bank and Habbo Fokkena, Trustee, Defendants. Habbo G. Fokkena, Chapter 7 Trustee, Counter-Claimant and Cross-Claimant, v. United States of America and Lincoln Savings Bank, Counter-Defendants and Cross-Defendants.

United States Bankruptcy Court, N.D. Iowa.

February 23, 1998.

Attorney(s) appearing for the Case

Martin McLaughlin, Assistant U.S. Attorney, Cedar Rapids, IA, for United States of America on behalf of IRS.

Habbo Fokkena, Clarksville, IA, for Chapter 7 Trustee.

Carroll Reasoner, Cedar Rapids, IA, for Lincoln Savings Bank.

ORDER RE MOTION TO ADJUDICATE LAW POINTS

PAUL J. KILBURG, Bankruptcy Judge.

This matter came before the undersigned on January 8, 1998 for Oral Arguments on the Motion to Adjudicate Law Points filed by Chapter 7 Trustee Habbo G. Fokkena, Defendant, Counter-Claimant and Cross-Claimant. Martin McLaughlin appeared for the United States on behalf of the Internal Revenue Service, Plaintiff. Carroll Reasoner appeared for Defendant Lincoln Savings Bank. Habbo G...

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