(Download) "In Re Walter" by Sixth Circuit U.S. Court of Appeals # Book PDF Kindle ePub Free
eBook details
- Title: In Re Walter
- Author : Sixth Circuit U.S. Court of Appeals
- Release Date : January 03, 1995
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 60 KB
Description
MILBURN, Circuit Judge. The defendant-trustee, John J. Hunter, appeals the district court's order reversing a decision of the bankruptcy court and holding that the trustee could not avoid the statutory liens of the plaintiff-Internal Revenue Service (the "IRS"). The sole issue on appeal is whether the district court properly determined that the trustee could not, under the Bankruptcy Code, 11 U.S.C. § 545(2), avoid the statutory liens of the IRS on debtors' motor vehicle pursuant to the Internal Revenue Code, 26 U.S.C. § 6323(b)(2). For the reasons that follow, we affirm.