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IN RE ROBINSON

Bankruptcy No. 83-01087-R, Adv. No. 83-0340-R.

39 B.R. 47 (1984)

In re Harden ROBINSON, Debtor. Harden ROBINSON, Plaintiff, v. UNITED STATES of America, Defendant.

United States Bankruptcy Court, E.D. Virginia, Richmond Division.

April 30, 1984.

Attorney(s) appearing for the Case

James R. Sheeran, Richmond, Va., for plaintiff.

Sarah Hunt, Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.

MEMORANDUM OPINION

BLACKWELL N. SHELLEY, Bankruptcy Judge.

This matter came before the Court upon the filing of an objection to claim and complaint to determine validity of lien by the debtor. After a stipulation of facts, the Internal Revenue Service and the debtor submitted the matter to the Court on briefs. After considering the issues raised by the parties, and their respective arguments in support of their positions, this Court renders the following...

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