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IN RE ROGERS REFRIGERATION, INC.

Bankruptcy No. 382-00557, Adv. No. 83-0216.

33 B.R. 59 (1983)

In re ROGERS REFRIGERATION, INC., Debtor. Joseph T. McNAUGHT, Trustee in Bankruptcy, Plaintiff, v. INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, D. Oregon.

September 13, 1983.

Attorney(s) appearing for the Case

Charles H. Turner, Portland, Or., G. Scott Nebergall, Kansas City, Mo., for Internal Revenue Service.

Edward J. Benett, Newton, Iowa, for Joseph T. McNaught, trustee in bankruptcy for the estate of Rogers Refrigeration, Inc.

FINDINGS AND CONCLUSIONS

FOLGER JOHNSON, Bankruptcy Judge.

This came before the Court on defendant's motion to dismiss and plaintiff's motion for summary judgment. The facts are not in dispute. The Internal Revenue Service had assessed taxes against the debtor, Rogers Refrigeration and, upon nonpayment, filed notices of federal tax liens on December 7 and 8, 1981. This was followed by a levy and sale of assets in December and January which netted IRS $1...

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