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LAUGHLIN v. U.S.I.R.S.

Bankruptcy No. 87-1067, Nos. CV88-L-419 to CV88-L-421.

98 B.R. 494 (1989)

Kathleen A. LAUGHLIN, Trustee, Appellant, v. UNITED STATES INTERNAL REVENUE SERVICE, Appellee.

United States District Court, D. Nebraska.

March 29, 1989.

Attorney(s) appearing for the Case

Howard N. Kaplan, Omaha, Neb., for appellant.

Loren B. Mark, Tax Div., U.S. Dept. of Justice, Washington, D.C., for appellee.

MEMORANDUM ON APPEAL

URBOM, District Judge.

The Chapter 13 Trustee for the District of Nebraska is Kathleen Laughlin. On January 5, 1988, Laughlin received a "Notice of Levy" from the IRS that required her to identify property that she held for the benefit of an individual who was later determined to be an attorney for three debtors whose plans are being administered by Laughlin. After manually searching her files, Laughlin discovered that the attorney was...

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