17 B.R. 330 In re TRAIL WEST, INC., dba The Plateau Inn, Watertown, S. D., Debtor. TRAIL WEST, INC., Plaintiff, v. STATE OF SOUTH DAKOTA, DEPARTMENT OF REVENUE and States Attorney of Codington County, South Dakota, Defendants. Bankruptcy No. 181-00061. Adv. No. 181-0053.United States Bankruptcy Court, D. South Dakota January 29, 1982. J. Bruce Blake, […]