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IN RE GIBBS

Bankruptcy No. 80-02511-2, Adv. No. 80-0678-2.

11 B.R. 320 (1981)

In re Ernest W. GIBBS, d/b/a Gibbs Oil Company and Sandra Gibbs, d/b/a My Fair Lady, Debtors. FEDERAL MUTUAL INSURANCE CO., Plaintiff, v. Ernest W. GIBBS, d/b/a Gibbs Oil Company and Sandra Gibbs, d/b/a My Fair Lady, Defendants.

United States Bankruptcy Court, W.D. Missouri.

May 20, 1981.

Attorney(s) appearing for the Case

Charles W. Fairchild, Kansas City, Mo., for plaintiff.

David H. Miller, Richmond, Mo., for debtors.

MEMORANDUM OPINION AND ORDER

JOEL PELOFSKY, Bankruptcy Judge.

Ernest W. Gibbs, d/b/a Gibbs Oil company, filed a petition under Chapter 7 on August 8, 1980. In his schedules he listed an obligation to Federated Mutual Insurance Co. arising out of payment by FMI to the State of Missouri for motor fuel taxes which debtor was obligated to pay and did not. The parties have stipulated that debtor was liable for such taxes and that FMI satisfied that liability...

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