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MATTER OF DE LA VERGNE

Bankruptcy No. 88-03347, Adv. No. 92-1170.

156 B.R. 773 (1993)

In the Matter of Hugues J. DE LA VERGNE, II, DEBTOR. Wayne C. DUCOTE, Trustee, Plaintiff, v. UNITED STATES of America, DEPARTMENT of the TREASURY, INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, E.D. Louisiana.

March 16, 1993.

MEMORANDUM OPINION

JERRY A. BROWN, Bankruptcy Judge.

This matter comes before the Court upon the complaint to avoid lien, for determination of secured status, and for declaratory judgment filed by the trustee, Wayne C. Ducote ("Trustee"). The Trustee alleges a federal tax lien filed against the debtor on May 13, 1988 should be: (a) avoided due to lack of due and proper notice to the taxpayer; (b) avoided...

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