IN RE ISOM

BAP No. WW 87-2189-AsRMo, Bankruptcy No. 87-01813, Adv. No. A87-03809.

95 B.R. 148 (1988)

In re Robert H. ISOM, and Mary E. Isom, Debtors. UNITED STATES of America, INTERNAL REVENUE SERVICE, Appellant, v. Robert H. ISOM, and Mary E. Isom, Appellees.

United States Bankruptcy Appellate Panel of the Ninth Circuit.

Decided December 9, 1988.


Attorney(s) appearing for the Case

Gene S. Anderson, U.S. Atty., Seattle, Wash., for appellant.

W. Jeff Davis, Hatch & Leslie, Seattle, Wash., for appellees.

Before ASHLAND, RUSSELL and MOOREMAN, Bankruptcy Judges.


OPINION

ASHLAND, Bankruptcy Judge:

The United States appeals a grant of summary judgment in favor of Robert and Mary Isom (debtors) ordering the removal of prepetition tax liens. We reverse.

FACTS

The facts in this case are undisputed. Debtors owed the United States personal income taxes for the years 1974 through 1982, when they filed a Chapter 7 petition in March 1987. The debtors brought an adversary proceeding seeking a determination...

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