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U.S. v. SAFECO INS. CO. OF AMERICA, INC.

No. 88-5203.

870 F.2d 338 (1989)

UNITED STATES of America, Plaintiff-Appellant, v. SAFECO INSURANCE COMPANY OF AMERICA, INC. and John Van den Bosch, Jr., Defendants-Appellees.

United States Court of Appeals, Sixth Circuit.

Decided March 16, 1989.

Attorney(s) appearing for the Case

Robert M. Williams, Jr., Asst. U.S. Atty., Memphis, Tenn., Gary R. Allen, Acting Chief, Wynette J. Hewett, William S. Rose, Jr., U.S. Dept. of Justice, Tax Div. Appellate Section, Paul M. Predmore, Trial Atty., Office of U.S. Dept. of Justice, Tax Div., Washington, D.C., Thomas R. Lamons (argued), for U.S.

J. Michael Franks, Nashville, Tenn., John Van den Bosch, Jr., Jackson, Tenn., Mark J. Patterson (argued), Nashville, Tenn., for Safeco Ins. Co. of America.

J. Michael Franks, Mark J. Patterson, Nashville, Tenn., William M. Walsh, Hanover, Walsh, Jalenak & Blair, Memphis, Tenn., for John Van den Bosch, Jr.

John Van den Bosch, Jr., Jackson, Tenn., pro se.

Before KENNEDY and NELSON, Circuit Judges, and PECK, Senior Circuit Judge.

KENNEDY, Circuit Judge.

The United States of America appeals from the District Court's judgment holding that under 26 U.S.C. § 6321, John Van den Bosch, Jr. (taxpayer) did not possess sufficient interest in a fund created through fees earned by him as a standing Chapter 13 bankruptcy trustee to constitute "property" or "rights to property" to which a federal tax lien for his income tax liabilities could attach. The government argues that the District Court erred...

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