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IN RE WALTER

No. 93-4315.

45 F.3d 1023 (1995)

In re Elmer WALTER; Dorla Walter, Debtors. UNITED STATES of America, Plaintiff-Appellee, v. John J. HUNTER, Trustee, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided February 3, 1995.

Attorney(s) appearing for the Case

Gary D. Gray (argued), David A. Shuster, U.S. Dept. of Justice, Appellate Section Tax Div., Gary R. Allen, Acting Chief (briefed), U.S. Dept. of Justice, Appellate Section Tax Div., Washington, DC, for plaintiff-appellee.

James M. Perlman (argued and briefed), Hunter & Schank Co., Toledo, OH, for defendant-appellant.

Before KEITH, JONES, and MILBURN, Circuit Judges.

MILBURN, Circuit Judge.

The defendant-trustee, John J. Hunter, appeals the district court's order reversing a decision of the bankruptcy court and holding that the trustee could not avoid the statutory liens of the plaintiff-Internal Revenue Service (the "IRS"). The sole issue on appeal is whether the district court properly determined that the trustee could not, under the Bankruptcy Code, 11 U.S.C. § 545(2), avoid the statutory liens of the IRS on debtors' motor...

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