DECISION ON MOTIONS FOR SUMMARY JUDGMENT
PETER J. McNIFF, Bankruptcy Judge.
This case came before the court on the amended complaint of the plaintiffs/debtors, Milton L. and Beverly Ann Straight, and the motions for summary judgment filed by the Straights and both defendants, the Internal Revenue Service (IRS) and the First Interstate Bank of Commerce (FIB). On February 13, 1996, the court held a hearing on the motions. After a review of the record...
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