United States v. Glad (In Re Glad)

OPINION

VOLINN, Bankruptcy Judge:

The United States of America appeals a summary judgment entered by the bankruptcy court ordering that three certain parcels of real property listed on the debt- or’s schedules were free of any right, title or interest of the United States (Internal Revenue Service) arising from unpaid assessments made in the name of debtor’s former husband.

We conclude that the debtor’s former husband had a legal interest in the three parcels when the federal tax liens arose, which was not extinguished by a subsequent conveyance, and therefore reverse the bankruptcy court.

I

Patsy…