Kanuit v. United States Department of Treasury Internal Revenue Service (In Re Lien)

ORDER DENYING PLAINTIFF’S MOTION FOR SUMMARY JUDGMENT, AND GRANTING SUMMARY JUDGMENT TO DEFENDANT

GREGORY F. KISHEL, Bankruptcy Judge.

This adversary proceeding came on before the Court on the Plaintiffs motion for summary judgment, and the requests for relief in the Defendant’s response. Plaintiff Robert R. Kanuit appeared as counsel to the bankruptcy estate. The United States of America appeared by Mary E. Bielefeld, Trial Attorney, Tax Division, United States Department of Justice. 1 The following decision is based on the record made for the motion.

THE PARTIES; NATURE OF THIS ADVERSARY…