IN RE FULLER

BAP No. WW-91-1166-MeRO, Bk. No. 89-06646.

134 B.R. 945 (1992)

In re Byron Lee FULLER and Sharon Linda Fuller, Debtors. UNITED STATES of America, Appellant, v. Byron Lee FULLER and Sharon Linda Fuller, Appellees.

United States Bankruptcy Appellate Panel of the Ninth Circuit.

Decided January 6, 1992.


Attorney(s) appearing for the Case

Emily J. Kingston, Washington, D.C., for appellant.

Karen L. Herrin, Bellingham, Wash., for trustee.

Peter H. Arkison, Bellingham, Wash., for appellees.

Before MEYERS, RUSSELL and OLLASON, Bankruptcy Judges.


OPINION

MEYERS, Chief Judge:

Chapter 7 Debtors filed a motion for summary judgment seeking a determination that a federal tax lien did not attach to the post-petition inheritance that became property of the estate pursuant to Section 541(a)(5)(A) of the Bankruptcy Code ("Code"). The trial court granted summary judgment in favor of the debtors. We AFFIRM.

II

FACTS

Byron and Sharon Fuller ("Debtors") filed for protection under Chapter...

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