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U.S. v. ZLOGAR

No. 90 C 3850, Bankruptcy No. 87 B 2814.

126 B.R. 53 (1991)

UNITED STATES of America Respondent, v. Kathleen ZLOGAR, Petitioner.

United States District Court, N.D. Illinois, E.D.

March 28, 1991.

Attorney(s) appearing for the Case

Phelan & Egan, P.C., Joliet, Ill., for petitioner.

Anton Valukas, Douglas W. Snoeyenbos, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for respondent.

MEMORANDUM OPINION

BRIAN BARNETT DUFF, District Judge.

On February 7, 1987, Kathleen Zlogar ("debtor") filed a Chapter 7 bankruptcy petition. Zlogar's only asset at issue here is an undivided one-half interest in her residence, the value of which was stipulated at $40,000 on February 27, 1987. There also exists competing liens on this interest which exceed $40,000. On May 12, 1987, the bankruptcy trustee filed a "no-asset" report, indicating that the trustee...

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