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IN RE OLSON

Bankruptcy No. 85-02333S, Adv. No. X88-0127S.

100 B.R. 458 (1989)

In re Stanley N. OLSON and Margaret M. Olson, Debtors. Edward F. SAMORE, Trustee, Plaintiff, v. Stanley N. OLSON; Margaret M. Olson; Winther, Stave & Company; Merlyn Winther; Internal Revenue Service and Iowa Department of Revenue and Finance, Defendants.

United States Bankruptcy Court, N.D. Iowa, W.D.

April 27, 1989.

Attorney(s) appearing for the Case

George Madsen and Calvin Moss, Sioux City, Iowa, for plaintiff.

Herbert Rogers, Des Moines, Iowa, for defendant Iowa Dept. of Revenue and Finance.

Martin McLaughlin, Karen Osborne, U.S. Dept. of Justice, Washington, D.C., for defendant I.R.S.

Christopher Bjornstad, Spencer, Iowa, for defendants Olson, Winther, Stave & Co. and Merlyn Winther.

MEMORANDUM AND ORDER RE: APPLICATION OF NON-LIABILITY FOR U.S. AND IOWA INCOME TAXES

WILLIAM L. EDMONDS, Bankruptcy Judge.

The trustee, Edward F. Samore, seeks a determination that the estate is not liable for U.S. and Iowa income taxes as a result of his abandonment of estate property. He also seeks damages resulting from the debtors' unauthorized filing of state and federal tax returns on his behalf and resulting from actions of IRS and the State of Iowa...

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