OPINION
BARRY RUSSELL, Bankruptcy Judge:
The debtors appeal the bankruptcy court's decision to allow the attachment of a federal tax lien on the debtors' interest in a vested company pension plan. AFFIRMED.
I. FACTS
The facts are not in dispute. In 1979, Debtor-Appellants David M. Raihl ("Raihl") and June S. Raihl, husband and wife (the "Raihls"), had invested the majority of their savings in limited partnerships. The Raihls filed personal...
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