Davenport v. United States

MEMORANDUM

BALLANTINE, Chief Judge.

Hildegard Helen Davenport (Davenport) appeals from a judgment of the Bankruptcy Court for the Western District of Kentucky in which the Bankruptcy Court found that Davenport’s homestead exemption in property seized and sold by the appellee, The United States of America d/b/a Internal Revenue Service (IRS), did not take priority over a tax lien, properly filed by the IRS. Title 11 U.S.C. § 522(c)(2)(B); Title 28 U.S.C. § 158.

In 1984, Davenport and her husband filed a joint U.S. Individual Income Tax Return (Form 1040) for the taxable year 1983 indicating taxes…