Snyder v. United States (In Re Snyder)

ORDER AFFIRMING DECISION OF BANKRUPTCY COURT

WILKEN, District Judge.

Debtor/Appellant Donald Snyder appeals the bankruptcy court’s decision allowing Creditor/Appellee Internal Revenue Service’s (IRS) secured claim. This appeal presents the question of whether the bankruptcy court erred in ruling that Snyder’s interest in his ERISA 1 — qualified pension plan may be used to secure the IRS’s federal income tax claim in the amount of $145,664.48 in Snyder’s Chapter 13 bankruptcy case. Having considered all of the papers filed by the parties, the Court AFFIRMS the order of the bankruptcy court.

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