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IN RE PERKINS

Bankruptcy No. 988-01616-13.

134 B.R. 408 (1991)

In re Robert L. PERKINS, and Dorothy D. Perkins, Debtors.

United States Bankruptcy Court, E.D. California, Modesto Division.

November 27, 1991.

Attorney(s) appearing for the Case

Dan Nelson, of the Law Office of Max Cline, Stockton, Cal., for debtor.

G. Patrick Jennings, Trial Atty., Tax Div., Washington, D.C., for I.R.S.

ROBERT L. EISEN, Bankruptcy Judge.

MEMORANDUM DECISION

This matter comes before the court on debtors' objection to proof of claim submitted by the Internal Revenue Service (the "IRS" or "government") and involves the extent to which a federal tax lien is enforceable against a Chapter 13 debtor's interest in a spendthrift trust.

Debtors appeared by and through Dan Nelson, Esq., of the Law Office of Max Cline, Stockton, California. The IRS appeared...

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