Court of Appeals for the First Circuit June 3, 1980, 79-1868 (First Northwestern Trust Company Of South Dakota v. Internal Revenue Service)

622 F.2d 387 6 Bankr.Ct.Dec. 502, Bankr. L. Rep. P 67,465 FIRST NORTHWESTERN TRUST COMPANY OF SOUTH DAKOTA, a corporation and successor in interest to Trust Department of First National Bank of the Black Hills, Appellee, v. INTERNAL REVENUE SERVICE, Department of the Treasury of the United States of America, Appellee, Robert A. Warder, as Trustee of Paul Lex Quarnberg Bankruptcy, Appellant.