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  5. 79 B.R. 22 (1987)
 

MATTER OF R & T ROOFING STRUCT. & COMMERCIAL FRAM.

No. CV-R-86-536-ECR, Bankruptcy No. BK-81-17, Adv. No. 82-381.

79 B.R. 22 (1987)

In the Matter of R & T ROOFING STRUCTURES & COMMERCIAL FRAMING, INC. UNITED STATES of America, etc., Appellant, v. Harold Z. DANIEL, Appellee.

United States District Court, D. Nevada.

October 7, 1987.

Attorney(s) appearing for the Case

David Bunning, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., and William Maddox, U.S. Atty., Reno, Nev., for appellant.

Bruce D. Roberts, Reno, Nev., for appellee.

EDWARD C. REED, Jr., Chief Judge.

This case is before the Court on appeal from an order of the United States Bankruptcy Court for the District of Nevada dated October 6, 1986. The October 6 order granted summary judgment in favor of the plaintiff/appellee trustee of the Chapter 7 estate of the debtor, R & T Roofing Structures & Commercial Framing, Inc.; the October 6 order also denied a cross motion for summary judgment made by defendant/appellant United States...

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