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IN RE THIES

Bankruptcy No. 99-01885-C. Adversary No. 00-9230-C.

269 B.R. 212 (2001)

In re Danny L. THIES, Debtor. Danny L. Thies, Plaintiff, v. Iowa Department of Revenue and Finance, Defendant.

United States Bankruptcy Court, N.D. Iowa.

November 5, 2001.

Attorney(s) appearing for the Case

Joseph A. Peiffer, Cedar Rapids, IA, for debtor.

ORDER RE PLAINTIFF'S MOTION FOR SUMMARY JUDGMENT

PAUL J. KILBURG, Chief Judge.

This matter came before the undersigned on October 5, 2001 on a Motion for Summary Judgment filed by Plaintiff/Debtor Danny L. Thies. Debtor was represented by Joseph Peiffer. Defendant Iowa Department of Revenue (the "Department") was represented by John Waters. After the presentation of evidence and argument, the Court took the matter under advisement. This is a core proceeding...

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