Hyman v. United States (In re Stanton)

MEMORANDUM OPINION AND ORDER ON SUMMARY JUDGMENT MOTIONS

Michael G. Williamson, United States Bankruptcy Judge

The Debtor’s ex-wife received two ears from the Debtor under a marital settlement agreement. Although the Debtor’s ex-wife took — and retained — possession of the cars, which were owned by the Debt- or’s company, she never actually obtained a certificate of title for them. The United States government now claims a tax lien on the cars. This Court must decide whether a tax lien on the cars is superior to the ownership interest the ex-wife claims in them.

Under section 319.22, Florida…