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IN RE ISRAEL

Bankruptcy No. 5-88-01009, Adv. No. 5-89-0216.

112 B.R. 481 (1990)

In re David N. ISRAEL, d/b/a Anthony's Supermarket, Debtor. David N. ISRAEL, Plaintiff, v. DEPARTMENT OF the TREASURY, INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, D. Connecticut.

March 30, 1990.

Attorney(s) appearing for the Case

Robert J. Nichols, Waterbury, Conn., for debtor/plaintiff.

Keith V. Morgan, U.S. Dept. of Justice, Tax Div., Washington, D.C., for I.R.S.

MEMORANDUM AND DECISION ON UNITED STATES' MOTION TO DISMISS COMPLAINT TO AVOID TAX LIEN

ALAN H.W. SHIFF, Bankruptcy Judge.

The Internal Revenue Service moves to dismiss the plaintiff's complaint to avoid the IRS' lien on real property co-owned by the plaintiff.

BACKGROUND

On March 10 and June 9, 1986, the IRS assessed the plaintiff $678.20 and $7,504.02, respectively, as a responsible person under...

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