United States ex rel. Internal Revenue Service v. Georgia Bank & Trust Co. (In re Littleton)

AMENDED ORDER

JOHN S. DALIS, Bankruptcy Judge.

The debtor Richard Wilder Littleton applied for and received permission from this court to sell his residence free and clear of all liens with valid liens to attach to the proceeds. Such sale being consummated, notice was issued by this court July 26, 1994 for all persons claiming an interest in the proceeds of the sale to file claims asserting their lien status and briefs in support of such. The responses established a dispute between the United States of America through its agency the Internal Revenue Service (“IRS”) and the Georgia Bank & Trust…