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IN RE GOEBEL

Bankruptcy No. 91-15914-8P7, Adv. No. 92-0266.

153 B.R. 593 (1993)

In re Cynthia F. GOEBEL, Debtor. Cynthia F. GOEBEL, Plaintiff, v. UNITED STATES of America, Defendant.

United States Bankruptcy Court, M.D. Florida, at Tampa.

February 16, 1993.

Attorney(s) appearing for the Case

B. Gray Gibbs, Tampa, FL, for plaintiff.

Susan Roard Waldron, Washington, DC, Robert W. Genzman, U.S. Atty., Tampa, FL, for defendant.

ORDER ON CROSS MOTIONS FOR SUMMARY JUDGMENT

ALEXANDER L. PASKAY, Chief Judge.

THIS IS an adversary proceeding commenced in the above captioned Chapter 7 liquidation case. The matter under consideration is the validity of a federal tax lien imposed upon certain real property owned by Cynthia F. Goebel (Plaintiff-Debtor). The basis of the Debtor's claim is that a Notice of Federal Tax Lien was improperly filed by the Government under her previous name and...

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