First Northwestern Trust Company Of South Dakota v. Internal Revenue Service

622 F.2d 387

6 Bankr.Ct.Dec. 502, Bankr. L. Rep. P 67,465

FIRST NORTHWESTERN TRUST COMPANY OF SOUTH DAKOTA, a

corporation and successor in interest to Trust

Department of First National Bank of the

Black Hills, Appellee,

v.

INTERNAL REVENUE SERVICE, Department of the Treasury of the

United States of America, Appellee,

Robert A. Warder, as Trustee of Paul Lex Quarnberg

Bankruptcy, Appellant.

Paul Lex Quarnberg, Margaret Lorraine Quarnberg, Douglas

Allen Quarnberg and Elizabeth Quarnberg, Appellees.

No. 79-1868.

United States Court of Appeals,

Eighth Circuit.

Submitted April 16, 1980.

Decided June 3, 1980.

Wayne…