In Re Billie Lamont Gardner, Debtor. Terryl A. Gardner v. United States of America, and William H. Zimmerman, Jr., Trustee
Court of Appeals for the Tenth Circuit
1Per curiam
Defendant-appellant United States of America appeals from an order of the dis*1517trict court affirming a bankruptcy court order holding that the tax lien on the vested, indeterminate interest in property of debtor Billie L. Gardner was extinguished by an award of the property to plaintiff-ap-pellee Terryl A. Gardner in a state court divorce proceeding and that Mrs. Gardner’s interests in the property were superior to those of the United States. 101 B.R. 654 (D.Kan.1989). We affirm the determination that Mr. Gardner had no interest in the marital property after the final divorce decree and remand…
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