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IN RE BOURQUE

No. 1709, Docket 96-5122.

123 F.3d 705 (1997)

In re Harriet BOURQUE, Debtor. Harriet BOURQUE, Plaintiff-Appellant, v. UNITED STATES of America; Internal Revenue Service, Defendants-Appellees.

United States Court of Appeals, Second Circuit.

Decided August 27, 1997.

Attorney(s) appearing for the Case

James B. Anderson and John A. Serafino, Ryan Smith & Carbine, Ltd., Rutland, VT, for Plaintiff-Appellant.

Loretta C. Argrett, Assistant Attorney General; Gary D. Gray and Sarah K. Knutson, Department of Justice, Washington, DC (Charles R. Tetzlaff, United States Attorney, of counsel), for Defendants-Appellees.

Before: CALABRESI and PARKER, Circuit Judges, and McCURN, District Judge.

CALABRESI, Circuit Judge.

Following a seven-year battle with cancer, Harriet Bourque's husband died and left her with slightly more than $108,000 in life insurance proceeds. Mrs. Bourque was also left with substantial liabilities for tax deficiencies that were incurred during the last years of her husband's life. The IRS filed several notices of tax lien against her property, the most significant parts of which are the life insurance proceeds. Two such notices are...

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