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IN RE GARDNER

No. 89-3209.

913 F.2d 1515 (1990)

In re Billie Lamont GARDNER, Debtor. Terryl A. GARDNER, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant, and William H. Zimmerman, Jr., Trustee, Defendant.

United States Court of Appeals, Tenth Circuit.

September 18, 1990.

Attorney(s) appearing for the Case

J. Michael Morris of Klenda, Mitchell, Austerman & Zuercher, Wichita, Kan., for plaintiff-appellee.

Kimberly S. Stanley, Atty. (Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen, William S. Estabrook, Attorneys, Tax Div., Dept. of Justice) (Benjamin L. Burgess, Jr., U.S. Atty., of counsel), Washington, D.C., for defendant-appellant.

Before MOORE, BRIGHT, and BRORBY, Circuit Judges.

PER CURIAM.

Defendant-appellant United States of America appeals from an order of the district court affirming a bankruptcy court order holding that the tax lien on the vested, indeterminate interest in property of debtor Billie L. Gardner was extinguished by an award of the property to plaintiff-appellee Terryl A. Gardner in a state court divorce proceeding and that Mrs. Gardner's interests in the property were superior...

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