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IN RE FRENGEL

Bankruptcy No. B87-01558-Y, Adv. No. 88-0042.

115 B.R. 569 (1989)

In re Daniel Paul FRENGEL, Dara Lee Frengel, Debtors. Daniel Paul FRENGEL, Dara Lee Frengel, Plaintiffs, v. INTERNAL REVENUE SERVICE, et al., Defendants.

United States Bankruptcy Court, N.D. Ohio.

June 12, 1989.

Attorney(s) appearing for the Case

Roger R. Bauer and Scott C. Bombeck, Warren, Ohio, for Daniel Paul Frengel and Dara Lee Frengel.

Susan M. Poswistilo, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for U.S.I.R.S.

ORDER

WILLIAM T. BODOH, Bankruptcy Judge.

Debtors brought this adversary proceeding seeking to avoid federal and state tax liens. The matter is before the Court on Cross-Motions for Summary Judgment of Debtors and THE UNITED STATES OF AMERICA, INTERNAL REVENUE SERVICE. The parties have presented four issues for resolution by this Court. The issues to be decided are:

1. Whether Debtors lack standing to avoid federal tax liens in a Chapter 7 proceeding...

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