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IN RE WATKINS OIL SERVICE, INC.

Bankruptcy No. 86-251-PHX-SSC, Adv. No. 88-283.

100 B.R. 7 (1989)

In re WATKINS OIL SERVICE, INC., Debtor. UNITED BANK OF ARIZONA, an Arizona corporation, Plaintiff, v. WATKINS OIL SERVICE, INC. et al., Defendants.

United States Bankruptcy Court, D. Arizona.

January 30, 1989.

Attorney(s) appearing for the Case

Dwight C. Flickinger, Phoenix, Ariz., for Watkins Oil Service, Inc.

Christopher S. Rizek, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C.

Brent C. Gardner, Udall, Shumway, Blackhurst, Allen, Lyons & Davis P.C., Mesa, Ariz., for Karl P. Watkins and Beverly J. Watkins.

MEMORANDUM DECISION AND ORDER

SARAH SHARER CURLEY, Bankruptcy Judge.

This matter comes before the Court pursuant to United Bank's Complaint to Determine Extent and Priority of Lien of United Bank of Arizona and the Objections to Confirmation of the Debtor's Plan of Reorganization filed by the Internal Revenue Service ("IRS") and Karl and Beverly Watkins ("Watkins"). The Watkins own 100 percent of the issued and outstanding...

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