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IN RE BAME

Bankruptcy No. 99-40683. Adversary No. 01-4130.

271 B.R. 354 (2001)

In re Fred H. BAME, ASF/AL & Alma's, Inc., ASF/Excelsior Park Tavern Two, Inc., ASF/Excelsior Financial Properties, ASF/Gopher Oil Company, Debtor. James E. Ramette, Trustee, Plaintiff, v. United States and Minnesota Department of Revenue, Defendants.

United States Bankruptcy Court, D. Minnesota.

December 21, 2001.

Attorney(s) appearing for the Case

T. Jay Salmen, Holmes & Graven Chtd., Minneapolis, MN, Thomas F. Miller, Minneapolis, MN, for debtor.

G. Martin Johnson, Bloomington, MN, for petitioning creditors.

Thomas J. Flynn, Bloomington, MN, Randall L. Seaver, Fuller Seaver & Ramette PA, Burnsville, MN, Richard L. Morris, Morris Carlson & Hoelscher PA, Minneapolis, MN, Clare A. Brunetta, Canada, for trustee.

FINDINGS OF FACT, CONCLUSIONS OF LAW AND ORDER FOR JUDGMENT

NANCY C. DREHER, Bankruptcy Judge.

The above-entitled matter came on for trial before the undersigned on the 30th day of October. Appearances were as noted on the record. The court has heard and considered the evidence and makes the following:

FINDINGS OF FACT

JoAnna Bame ("JoAnna") and Fred H. Bame ("Debtor") are husband and wife. At the time of their marriage JoAnna owned...

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