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IN RE COMMERCIAL MILLWRIGHT SERVICE CORP.

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

245 B.R. 597 (1999)

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.

March 22, 1999.

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, Chapter 7 Trustee.

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

ORDER ON REMAND

PAUL J. KILBURG, Chief Judge.

Hearing was held on February 12, 1999 to consider issues on remand from the U.S. District Court. The parties advised the Court they would submit an additional stipulation to address issues raised in the U.S. District Court's Order of remand. Lincoln Savings Bank filed the Stipulation on February 25, 1999. This Court concludes that the Stipulation is sufficient to allow a resolution of the issues submitted...

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