WEKELL v. U.S.

No. 92-36514.

14 F.3d 32 (1994)

Connie J. WEKELL, fka Connie J. Allotta, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided January 11, 1994.


Attorney(s) appearing for the Case

Arthur H. Boelter, Boelter & Gale, Seattle, WA, for plaintiff-appellant.

Janice B. Geier, Patricia M. Bowman, Gary D. Gray, Gary R. Allen, Berry Heatley, U.S. Dept. of Justice, Tax Div., Washington, DC, for defendant-appellee.

Before GOODWIN, CANBY and KOZINSKI, Circuit Judges.


KOZINSKI, Circuit Judge:

Connie J. Wekell, formerly Mrs. Allotta, brought this action pursuant to 28 U.S.C. § 2410 seeking to remove a federal tax lien. She claims that the statute of limitations on collection of the tax had expired. The IRS counters that the statute was tolled by the Bankruptcy Code's automatic stay, 11 U.S.C. § 362(a), making the lien timely.

Many of the facts Ms. Wekell raises in support of her claim are sad but irrelevant. She...

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