BAP No. 97-6010.

213 B.R. 558 (1997)

In re R. Eugene JANSSEN and Eunice Janssen, Debtors. R. Eugene JANSSEN and Eunice Janssen, Plaintiff-Appellees, v. UNITED STATES of America, Defendant-Appellant.

United States Bankruptcy Appellate Panel of the Eighth Circuit.

Decided October 24, 1997.

Attorney(s) appearing for the Case

Steven R. Jensen, Sioux City, IA, for Plaintiffs.

Joan Stentiford Ulmer, Robert S. Watkins, U.S. Dept. of Justice, Tax Division, Washington, DC, for Defendant.

Before KOGER, Chief Judge, HILL, and DREHER, Bankruptcy Judges.

WILLIAM A. HILL, Bankruptcy Judge.

The Internal Revenue Service ("IRS"), through the United States, appeals from a judgment in favor of the debtors, R. Eugene Janssen and Eunice Janssen ("Janssens"). The bankruptcy court permitted avoidance of an IRS tax lien pursuant to Section 545(2) of the Bankruptcy Code. The court further held that the IRS lien did not reach property held in the name of REJ Farm Enterprises, Inc. ("REJ"), a corporation wholly owned by the Janssens...

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