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IN RE MORAHAN

Civ. No. 85-0149 P.

53 B.R. 489 (1985)

In re Sean MORAHAN, Debtor. MAINE ASSOCIATES, Stephen R. Weiner, and Connecticut General Life Insurance Company, Plaintiffs, v. UNITED STATES of America and Paulette Parker, Esquire, Defendants.

United States District Court, D. Maine.

October 2, 1985.

Attorney(s) appearing for the Case

F. Bruce Sleeper, Jensen Baird Gardner & Henry, Portland, Me., for plaintiffs.

Kevin A. Gaynor, Asst. U.S. Atty., Portland, Me., Christopher Kliefoth, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendants.

MEMORANDUM AND ORDER

GENE CARTER, District Judge.

This case presents the question whether the Defendant United States can be required to marshal its federal tax claims against a debtor in Chapter 7 liquidation, or whether it is free to pursue those tax claims against another of the debtor's funds which is the Plaintiffs' only source of recovery in its claim against the debtor.

On May 11, 1984, the Plaintiffs ("Maine Associates") perfected an attachment...

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