Security Pacific National Bank v. United States (In Re Siebert Trailers, Inc.)

FINDINGS OF FACT AND CONCLUSIONS OF LAW

JOSEPH W. HEDRICK, Jr., Bankruptcy Judge.

THE COURT, in accordance with the Order Granting Motion for Summary Judgment, which is simultaneously filed herewith, hereby enters the following Findings of Fact, Conclusions of Law, and Judgment.

The United States, Security Pacific, and Ernest and Margaret Siebert (hereinafter referred to as the Sieberts) filed a Stipulation of Facts and attached exhibits, which facts are incorporated herein by reference and form the basis for the following findings of fact.

FINDINGS OF FACT

On October 4, 1988 Siebert Trailers Inc.…