Legal Opinion
In re Raney
United States Bankruptcy Court, D. Wyoming
Decided March 25, 1991No. Bankruptcy No. 90-00389-CPublishedCited by 2 opinions
1Opinion of the Court
DECISION
HAROLD L. MAI, Bankruptcy Judge.
THIS MATTER came before the court for hearing on the debtors’ Objection to the Claim of the IRS and Request for Determination of Tax Liability. The facts in this matter are undisputed.
Findings of Fact
1. On May 11, 1970, Clive and Ruth Stoelk sold the 4 Winds Motel in Douglas, Wyoming, to Sidney and JoAnn Ainslee by an Agreement for Warranty Deed. The First National Bank at Douglas acted as the escrow agent. On May 27, 1971, the Stoelks sold the 4 Winds Motel to Howard and Elenora Rice. On October 24, 1973, the Rices sold the 4 Winds Motel to Manley S.…
2Cases cited6 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Kham & Nate's Shoes No. 2, Inc., Debtor-Appellee v. First Bank of WhitingCourt of Appeals for the First Circuit · 1990
- Newton v. United StatesUnited States Court of Claims · 1958
- Abraham Barenfeld and Lena Barenfeld v. The United States. Charles Barenfeld and Irma Barenfeld v. The United StatesUnited States Court of Claims · 1971
- Missouri Pacific Railroad v. United StatesUnited States Court of Claims · 1977
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3Cited by2 opinions
- Sloan v. Zions First National Bank (In re Castletons, Inc.)Court of Appeals for the Tenth Circuit · 1993
- 28 Collier bankr.cas.2d 991, Bankr. L. Rep. P 75,220, 21 Ucc rep.serv.2d 1062 in Re Castletons, Inc., Debtor. Mary Ellen Sloan, Trustee for the Debtor, Castletons, Inc. v. Zions First National BankCourt of Appeals for the First Circuit · 1993