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IN RE HANSON

Bankruptcy No. 87-20196-399.

132 B.R. 406 (1991)

In re David and Ruth HANSON, Debtors.

United States Bankruptcy Court, E.D. Missouri, N.D.

September 20, 1991.

Attorney(s) appearing for the Case

David A. Johnston, Craig A. Van Matre, P.C., Columbia, Mo., for debtors.

J. Joseph Raymond, Office of Sp. Litigation, Tax Div., Dept. of Justice, Washington, D.C.

MEMORANDUM OPINION AND ORDER

BARRY S. SCHERMER, Bankruptcy Judge.

INTRODUCTION

This case involves issues arising from the Debtors' Motion to Hold the United States Government in Contempt for seizing the cash value of various life insurance policies under an Internal Revenue Service tax lien after discharge of the tax liability in the Debtors' Chapter 7 Bankruptcy.

JURISDICTION

This Court has jurisdiction over the subject matter...

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