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IN RE KORTE

No. 00-6117NI.

262 B.R. 464 (2001)

In re J. Marshall Harvey KORTE, Debtor. J. Marshall Harvey Korte, Appellant, v. United States of America Internal Revenue Service, Appellee.

United States Bankruptcy Appellate Panel for the Eighth Circuit.

Filed: May 7, 2001.

Attorney(s) appearing for the Case

J. Marshall Harvey Korte, Osage, IA, appellee pro se.

LaQuinta Taylor-Phillips, Washington, DC, for appellee.

Before WILLIAM A. HILL, SCOTT, and DREHER, Bankruptcy Judges.

DREHER, Bankruptcy Judge.

Debtor J. Marshall Harvey Korte ("Debtor") appeals from the bankruptcy court's1 decision denying Debtor his discharge pursuant to §§ 727(a)(2)(A) and (a)(4)(A) of the Bankruptcy Code. For the reasons set forth below, we affirm the decision of the bankruptcy court.

FACTS and PROCEDURAL HISTORY

In May 1988, Earl F. McGrane, a friend of Debtor's father, created "Amstar Trust" (...

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