MATTER OF VOELKER

No. 94-2271.

42 F.3d 1050 (1994)

In the Matter of Mitchell W. VOELKER, Debtor-Appellant.

United States Court of Appeals, Seventh Circuit.

Decided December 12, 1994.


Attorney(s) appearing for the Case

Gary R. Allen, Bruce R. Ellisen, William S. Estabrook, Alice L. Ronk (argued), Dept. of Justice, Tax Div., Appellate Section, Washington, DC, for appellee.

Terrence J. Byrne, George Goyke (argued), Wausau, WI, for debtor-appellant.

Before CUMMINGS, FLAUM, and ROVNER, Circuit Judges.


FLAUM, Circuit Judge.

The debtor, Mitchell Voelker, appealed from a decision of the District Court holding that the Internal Revenue Service's ("IRS") tax lien extended to his personal property exempt from levy under 26 U.S.C. § 6331. We affirm.

I.

Mitchell Voelker filed a voluntary Chapter 13 bankruptcy petition on July 29, 1992. On November 19, 1992, the IRS filed a proof of a secured claim for delinquent taxes in the amount of $27,736, covering...

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