IN RE ISOM

No. 89-35032.

901 F.2d 744 (1990)

In re Robert H. ISOM; Mary E. Isom, Debtors. Robert H. ISOM; Mary E. Isom, Appellants, v. UNITED STATES of America, INTERNAL REVENUE SERVICE, Appellee.

United States Court of Appeals, Ninth Circuit.

Decided April 13, 1990.


Attorney(s) appearing for the Case

W. Jeff Davis, Hawley, Troxell, Ennis & Hawley, Boise, Idaho, for appellants.

Joel A. Rabinovitz, Tax Div., Dept. of Justice, Washington, D.C., for appellee.

Before WRIGHT, REINHARDT and O'SCANNLAIN, Circuit Judges.


EUGENE A. WRIGHT, Circuit Judge:

The question presented is whether the I.R.S. must release tax liens, pursuant to 26 U.S.C. § 6325(a)(1), when the underlying tax debt has been discharged in bankruptcy.

BACKGROUND

There are no material facts in dispute. Robert and Mary Isom filed for chapter 7 bankruptcy in March 1987. At that time, the I.R.S. had valid tax liens against the debtors' property for unpaid...

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