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IN RE BERG

No. 95-36205.

121 F.3d 535 (1997)

In re James BERG; Mary Berg, Debtors. Kenneth W. BATTLEY, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided August 14, 1997.

Attorney(s) appearing for the Case

M. Gregory Oczkus, Anchorage, AK, for Plaintiff-Appellant.

Gary R. Allen, Robert J. Branman, Gary D. Gray, and David A. Shuster, United States Department of Justice, Washington, DC, for Defendant-Appellee.

Before: WALLACE, JOHN T. NOONAN and THOMPSON, Circuit Judges.

NOONAN, Circuit Judge:

Kenneth W. Battley, Trustee in Bankruptcy (the Trustee), appeals the judgment of the Bankruptcy Appellate Panel (the BAP) in favor of the United States upholding the validity of the federal tax lien imposed on the bankrupt estate by the Internal Revenue Service (the IRS). The case is one of first impression in this circuit and requires us to decide the relation of Internal Revenue Code (IRC) §§ 6321 and 6323 to the Bankruptcy Code...

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