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IN RE REID

Bankruptcy No. 94-13218-A. Adv. No. 95-1034.

182 B.R. 443 (1995)

In re Cary A. REID, Jr., Debtor. Cary A. REID, Jr., Plaintiff, v. INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, E.D. Virginia, Alexandria Division.

March 3, 1995.

Attorney(s) appearing for the Case

Ann M. Callaway, Law Office of Ann M. Callaway, P.C., Warrenton, VA, for plaintiff/debtor.

Margaret M. Earnest, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, DC, for defendant.

MEMORANDUM OPINION

STEPHEN S. MITCHELL, Bankruptcy Judge.

This adversary proceeding to determine the validity of a lien requires the Court to determine whether a notice of Federal tax lien recorded in the name of Gary A. Reid, Jr. is sufficient to create a lien against the property of Cary A. Reid, Jr., the debtor in this case. A trial of the issues raised by the complaint was held on February 28, 1995, at the conclusion of which, the court...

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