In Re the Bulk Sale of the Inventory, Furniture, Fixtures, Vehicles, & All Other Assets of Hart's Transfer & Storage, Inc.

Meyer, J.:

This is an appeal from an order distributing bulk sale proceeds.

The issue herein is whether the trial court erred in directing that the payment of the tax liens of the United States should be applied to the trust fund portion of the tax assessment.

Hart’s Transfer and Storage, Inc. (Hart’s), turned over its assets to auctioneers pursuant to K.S.A. 1980 Supp. 84-6-106(4) for a bulk sale of the assets. The auctioneers deposited the $37,940.63 proceeds from the sale into the registry of the district court and filed an interpleader action requesting that the creditors of Hart’s be…