143 B.R. 718 In the Matter of JAS ENTERPRISES, INC., Debtor. In the Matter of James A. SAUER, Debtor. Bankruptcy Nos. BK90-80898, BK90-80899.United States Bankruptcy Court, D. Nebraska March 31, 1992. Susan Knight, Lincoln, Neb., for USA, IRS. Marion Pruss, Omaha, Neb., for debtor. MEMORANDUM JOHN C. MINAHAN, Jr., Bankruptcy Judge. This case is before […]