IN RE ROGERS

Bankruptcy No. 1-84-00864, Adv. No. 1-85-0106.

57 B.R. 170 (1986)

In re Maggie Shipley ROGERS, Debtor. C. Kenneth STILL, Trustee, Plaintiff, v. STATE OF TENNESSEE, DEPARTMENT OF REVENUE, Defendant.

United States Bankruptcy Court, E.D. Tennessee.

January 21, 1986.


Attorney(s) appearing for the Case

William M. Foster of Hall, Haynes, Lusk & Foster, Chattanooga, Tenn., for plaintiff.

Charles T. Moore and Howard E. Herndon, Jr., Chattanooga, Tenn., for defendant.

Phillip C. Lawrence of Poole, Lawrence, Thornbury, & Stanley, Chattanooga, Tenn., for debtor.


RALPH H. KELLEY, Bankruptcy Judge.

The chapter 13 trustee sold real property belonging to the debtor. The property was subject to the mortgage of Citizens Savings and Loan, and before confirmation of the Chapter 13 plan, was subject to the State of Tennessee's tax lien. The question is how much, if any, from the sale proceeds must be paid to the State to satisfy the debt secured by its tax lien. The facts are as follows.

Maggie Shipley Rogers, the debtor,...

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