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MATTER OF FALBE

Bankruptcy No. 86-01446-B, Adv. No. 87-0704-B.

83 B.R. 436 (1988)

In the Matter of Terry Lee FALBE, Debtor. George P. DAKMAK, Trustee of the Estate of Terry Lee Falbe, Plaintiff, v. UNITED STATES of America, et al., Defendants.

United States Bankruptcy Court, E.D. Michigan, S.D.

March 1, 1988.

Attorney(s) appearing for the Case

Fitzgerald, Peters & Dakmak by John S. Regan, for plaintiff-trustee.

Roy C. Hayes, U.S. Atty. by Karl R. Overman, Asst. U.S. Atty. and Thomas J. Clark, U.S. Dept. of Justice, Tax Div. for defendants.

MEMORANDUM OPINION

GEORGE BRODY, Chief Judge.

The question presented is whether an agreement to reassign a liquor license is a security interest, and, if it is, whether it has priority over a federal tax lien obtained pursuant to 26 U.S.C. § 6321.

The following facts were stipulated:

1. On October 26, 1983, Terry Lee Falbe sold tangible and intangible personal property to S.L.B. Enterprises, Inc. Included in the property sold by Terry...

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