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IN RE PARSONS

No. 00 N 273, Bankruptcy No. 92-21114 PAC, Adversary Nos. 96-1494 PAC, 96-1799 PAC.

272 B.R. 735 (2001)

In re Robert G. PARSONS, individually, and as officer, director, and shareholder of Parsons Land & Cattle, Debtor. William W. Bass, Trustee for the Estate of Robert G. Parsons et al., Plaintiff/Appellee, v. Robert G. Parsons, Defendant/Appellant, W. Elton Kennedy, the United States of America, acting through the Internal Revenue Service, the State of Colorado, acting through the Colorado Department of Revenue, Defendants/Appellees.

United States District Court, D. Colorado.

September 14, 2001.

Attorney(s) appearing for the Case

Daniel F. Lynch, Esq., Denver, CO, Roberta Earley, Colorado Springs, CO, for Defendant/Appellant.

Christopher H. La Rosa, Esq., Arthur P. Yoon, Esq., U.S. Department of Justice, Tax Division, Washington, DC, for Appellee United States of America.

D. Bruce Coles, Esq., Fish & Coles, Denver, CO, for Appellee W. Elton Kennedy.

John D. Phillips, Esq., Shughart, Thomson & Kilroy, Denver, CO, for Appellee William M. Bass.

ORDER AND MEMORANDUM OF DECISION

NOTTINGHAM, District Judge.

Debtor Robert G. Parsons appeals from several orders of the bankruptcy court entered in Parsons' Chapter 11 bankruptcy proceeding and incorporated into the bankruptcy court's January 25, 2000, final judgment. Jurisdiction is based on 28 U.S.C.A. § 158(a) (West Supp.1999).

FACTS

On September 2, 1992, Parsons filed a voluntary petition for relief under Chapter 11 of the United...

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