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IN RE PERRY

Bankruptcy No. 88-01560-BKC-TCB, Adv. No. 88-0343-BKC-TCB-A.

90 B.R. 565 (1988)

In re Daryl Clifford PERRY, Debtor. Daryl Clifford PERRY, Plaintiff, v. UNITED STATES of America, INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, S.D. Florida.

August 31, 1988.

Attorney(s) appearing for the Case

Jordan E. Bublick, P.A., Miami, Fla., for plaintiff.

Robert L. Roth, trustee.

Attorney Gen. of the U.S., Washington, D.C., Dexter Lehtinen, U.S. Atty., for S.D. Fla., Civil Div., Miami, Fla., José F. Deleon, U.S. Dept. of Justice, Trial Atty., Tax Div., Washington, D.C., for defendant.

MEMORANDUM DECISION

THOMAS C. BRITTON, Chief Judge.

This chapter 13 debtor, relying upon 11 U.S.C. § 545(2), seeks elimination of federal tax liens as to all of his personal property. The Government's motion to dismiss was heard August 25. There are no disputed facts.

The debtor's personal property on April 22, 1988 (the day he filed for bankruptcy) consisted of:

                         Value   Exempt
Automobile...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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