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IN RE BERG

BAP No. AK-95-1378-NMeJe. Bankruptcy No. A94-00064-HAR. Adv. No. A94-00064-001.

188 B.R. 615 (1995)

In re James and Mary BERG, Debtors. UNITED STATES of America, Appellant, v. Kenneth W. BATTLEY, Trustee, Appellee.

United States Bankruptcy Appellate Panel of the Ninth Circuit.

Decided October 30, 1995.

Attorney(s) appearing for the Case

Robert J. Branman, Washington, DC, for Appellant.

M. Gregory Oczkus, Anchorage, AK, for Appellee.

Before NAUGLE, MEYERS and JELLEN, Bankruptcy Judges.

OPINION

NAUGLE, Bankruptcy Judge:

I.

The Chapter 7 trustee, Kenneth W. Battley, filed a complaint against the United States of America, Internal Revenue Service ("United States" or "IRS") to avoid a federal tax lien. The bankruptcy court entered a judgment in favor of the trustee and it is from this judgment that the United States appeals. For the reasons set forth below, we REVERSE the bankruptcy court's order.

II.

FACTS...

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