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IN RE COMMERCIAL MILLWRIGHT SERVICE CORP.

No. C 98-43 MJM.

245 B.R. 603 (2000)

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

United States District Court, N.D. Iowa, Cedar Rapids Division.

February 17, 2000.

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

MELLOY, Chief Judge.

OPINION AND ORDER ON APPEAL FROM THE BANKRUPTCY COURT

Creditor Lincoln Savings Bank ("the Bank") appeals to this Court from a series of orders by the United States Bankruptcy Court for the Northern District of Iowa.1 The bankruptcy court determined that two federal tax liens perfected on August 16, 1989 and December 13, 1989 attached to all property of Debtor Commercial Millwright Service...

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