New Jersey v. United States (In Re Johns)

OPINION

IRENAS, District Judge.

Presently before this Court is the State of New Jersey, Division of Taxation’s appeal from two Bankruptcy Court orders granting debtors’ motions objecting to the secured claims of the State. 1 The United States had an interest in both cases because the State alleged that its tax lien was choate and therefore entitled to priority over a United States Internal Revenue Service lien. This Court has jurisdiction pursuant to 28 U.S.C. § 158(a)(1). ' For the reasons set forth below, this Court will reverse the Bankruptcy Court’s orders.

The standard of review applied by…