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IN RE CONNOR

No. 92-36972.

27 F.3d 365 (1994)

In re Roger G. CONNOR, Debtor. Roger G. CONNOR, Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Ninth Circuit.

Decided June 13, 1994.

Attorney(s) appearing for the Case

Bridgett Rowan, Tax Div., U.S. Dept. of Justice, Washington, DC, for the appellant.

M. Gregory Oczkus, Anchorage, Alaska, for appellee.

Before: WRIGHT, SCHROEDER, and BRUNETTI, Circuit Judges.

Opinion by Judge SCHROEDER.

SCHROEDER, Circuit Judge:

The issue in this appeal is whether a federal tax lien had attached to the vested retirement benefits of a retired justice of the Alaska Supreme Court. We must decide whether these vested benefits represent property within the meaning of 26 U.S.C. § 6321 to which the tax lien had attached prior to bankruptcy, or whether the benefits should be regarded as "after acquired property" not subject to the...

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