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IN RE PLETZ

Case No. 397-30506-ELP13, Adversary No. 98-01357.

234 B.R. 800 (1998)

In re Rudie William PLETZ, Debtor. Rudie William Pletz, Appellant, v. United States of America, Appellee.

United States District Court, D. Oregon.

December 22, 1998.

Attorney(s) appearing for the Case

Richard Parker, Portland, for Appellant.

Kristine Olson, United States Attorney, Portland, Thomas Dosik, U.S. Dept. Of Justice, Washington, D.C., for Appellee.

ORDER

MARSH, District Judge.

Appellant seeks review of a bankruptcy court's decision regarding the application of a tax lien to his value in real property owned jointly with his wife. The bankruptcy court refused to confirm appellant's Chapter 13 reorganization plan when it sustained the IRS' objection based upon the appellant's value in his property. Appellant claims that the IRS has no lien against his value in the property, that the court erred in valuing...

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