District Court, D. Idaho December 14, 1982, Bankruptcy Nos. 81-01099, 81-00664, 81-00733, 81-02037 and 81-01055; Adv. Nos. 81-0618, 81-0534, 81-0533, 81-0532 and 82-0246 (Idaho, Department of Health & Welfare v. Reynolds (In re Reynolds))

MEMORANDUM OPINION

RYAN, District Judge.

These cases are brought to this court on appeal from the United States Bankruptcy *182Court for the District of Idaho. In an effort to expedite these appeals, the counsel and parties stipulated that these appeals should be consolidated and decided on the basis of the trial briefs submitted by the parties in the adversary proceeding, State of Idaho,