United States v. Battley (In Re Berg)
United States Bankruptcy Appellate Panel for the Ninth Circuit
1Opinion of the Court
OPINION
NAUGLE, Bankruptcy Judge:
I
The Chapter 7 trustee, Kenneth W. Batt-ley, filed a complaint against the United States of America, Internal Revenue Service (“United States” or “IRS”) to avoid a federal tax lien. The bankruptcy court entered a judgment in favor of the trustee and it is from this judgment that the United States appeals. For the reasons set forth below, we REVERSE the bankruptcy court’s order.
II
FACTS
The IRS made income tax assessments against Debtors James and Mary Berg for tax years 1980, 1981 and 1982. Both in 1987 and 1993 the IRS filed a Notice of Federal Tax Lien to…
2Cases cited17 opinions
- United States v. BrosnanSupreme Court of the United States · 1960
- United States v. Jose Carlos Chavez-Vernaza, AKA Jose Chavez, AKA "Pepe"Court of Appeals for the Ninth Circuit · 1988
- In Re Mark Anthony Construction, Inc., Debtor. United States of America v. Ian Ledlin, TrusteeCourt of Appeals for the Ninth Circuit · 1989
- In Re Douglas P. Demarah, Debtor. Douglas P. Demarah, Debtor-Appellant v. United StatesCourt of Appeals for the Ninth Circuit · 1995
- In Re Robert H. Isom Mary E. Isom, Debtors. Robert H. Isom Mary E. Isom v. United States of America, Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1990
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