United States v. HERRON

IN THE UNITED STATES DISTRICT COURT FOR THE WESTERN DISTRICT OF PENNSYLVANIA UNITED STATES OF AMERICA, ) ) No. 2:21-cv-1434-RJC Appellant, ) ) vs. ) Judge Robert J. Colville ) MICHAEL K. HERRON, ) ) Appellee. ) MICHAEL K. HERRON, ) ) No. 2:21-cv-1435-RJC Appellant, ) ) vs. ) Judge Robert J. Colville ) UNITED STATES OF AMERICA, ) ) Appellee. ) OPINION Debtor Michael K. Herron and creditor United States of America each appeal aspects of the Bankruptcy Court’s treatment of the federal government’s tax lien. In an adversary proceeding filed by Herron incidental to his Chapter 11 restructuring,…