Internal Revenue Service v. Orr

ORDER ON APPEAL FROM ORDER GRANTING SUMMARY JUDGMENT AND DELIMITING THE ATTACHMENT OF APPELLANT’S LIEN TO APPELLEE’S SPENDTHRIFT TRUST

JACK, District Judge.

On this date came on to be considered Appellant Internal Revenue Service’s (“IRS”) Appeal from the Order Granting Summary Judgment issued by the United States Bankruptcy Court" for the Southern District of Texas, Corpus Christi Division. That Order granted Appellee John Davis Orr’s (“Orr”) motion for summary judgment, finding that the IRS’s federal income tax hens attach only to the distributions which Orr received from his spendthrift…