Third Federal Savings & Loan Association of Cleveland Successor by Merger to Deepgreen Bank v. Randy L. Beltramea, L.L.C., and Randy L. Beltramea A/K/A Randy Lee Beltramea, Karen Spence State of Iowa-Department of Revenue and Finance United States of America-Internal Revenue Service Carol S. Beltramea, N/K/A Carol S. Dick James L. Cook June E. Cook Estate of James Ray Fisher Joanne Fisher Clarence Dowell Coburn Dorothy Jarman Coburn Discover Bank Alan Fisher Laura Fisher Alan Mahrer Nancy Mahrer