IN RE AIKEN

Civ. A. No. 91-0122-B, Bankruptcy No. 88-10297.

133 B.R. 258 (1991)

In re Daniel G. AIKEN, Debtor.

United States District Court, D. Maine.

October 11, 1991.


Attorney(s) appearing for the Case

George P. Eliopoulos, Dept. of Justice, Tax Div., Washington, D.C., George Dilworth, Asst. U.S. Atty., Bangor, Me., for I.R.S.

Robert S. Lingley, Trustee, Russell, Lingley & Silver, Bangor, Me.


ORDER ON APPEAL AND MEMORANDUM OF OPINION

BRODY, District Judge.

The question presented in this bankruptcy appeal is whether a Maine statute — since superseded — designating the county registries of deeds as the office(s) in which the Internal Revenue Service was required to file notices to perfect tax liens on a taxpayer's "property" applied to personal as well as real property.

This case is before the Court on a stipulated record...

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