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IN RE LMS HOLDING CO.

No. 93-5269.

50 F.3d 1526 (1995)

In re LMS HOLDING COMPANY, Petroleum Marketing Company, and Retail Marketing Company, Debtors. UNITED STATES of America, Appellant, v. LMS HOLDING COMPANY, Petroleum Marketing Company, and Retail Marketing Company, Appellees.

United States Court of Appeals, Tenth Circuit.

April 4, 1995.

Attorney(s) appearing for the Case

Thomas J. Clark, Attorney, Tax Div. (Loretta C. Argrett, Asst. Atty. Gen., Of counsel: Stephen Charles Lewis, U.S. Atty., Gary D. Gray, Attorney, Tax Div., Dept. of Justice, Washington, DC, with him on the briefs), for appellant.

Thomas A. Creekmore III (Pamela H. Goldberg, also of Hall, Estill, Hardwick, Gable, Golden & Nelson, Tulsa, OK, with him on the brief), for appellees.

Before BALDOCK and LOGAN, Circuit Judges.

LOGAN, Circuit Judge.

The United States appeals the bankruptcy court's decision, affirmed by the district court, granting summary judgment for plaintiffs LMS Holding Company, Petroleum Marketing Company, and Retail Marketing Company (RMC) (collectively, debtors). The only issue on appeal is whether RMC was entitled to avoid an Internal Revenue Service (IRS) lien thereby leaving the IRS with only an unsecured claim against...

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