IN RE PETERSEN

Bankruptcy No. 03-01548S. Adversary No. 03-9197S.

309 B.R. 560 (2004)

In re Orville L. PETERSEN, Debtor. United States of America (Internal Revenue Service), Plaintiff, v. Orville L. Petersen, Defendant.

United States Bankruptcy Court, N.D. Iowa, Western Division.

March 23, 2004.


Attorney(s) appearing for the Case

Donald H. Molstad, Sioux City, IA, for Debtor.

Tax Attorney U.S. Department of Justice, Joan S. Ulmer, U.S. Dept. of Justice, Washington, D.C., for Plaintiff.

Donald H. Molstad, Sioux City, IA, for Defendant.


ORDER RE: MOTION FOR SUMMARY JUDGMENT

WILLIAM L. EDMONDS, Bankruptcy Judge.

The matter before the court is plaintiffs motion for summary judgment. Hearing was held March 16, 2004 in Sioux City. Attorney Joan S. Ulmer, U.S. Department of Justice, appeared for plaintiff United States, on behalf of the Internal Revenue Service. Donald H. Molstad appeared for defendant Orville Petersen. This is a core proceeding pursuant to 28 U.S.C. § 157(b)(2)...

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