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IN RE HEGG

Bankruptcy No. 98-00873. Adversary No. 98-6206.

239 B.R. 833 (1999)

In re Mary C. HEGG, Debtor. Mary C. Hegg, Plaintiff, v. United States of America, Defendant.

United States Bankruptcy Court, D. Idaho.

April 19, 1999.

Attorney(s) appearing for the Case

Les Bock, Dillion, Bosch, Daw & Bock, Boise, ID, for plaintiff.

Richard R. Ward, U.S. Department of Justice, Washington, DC, for defendant.

MEMORANDUM OF DECISION

JIM D. PAPPAS, Chief Judge.

Background.

In this adversary proceeding, Plaintiff Mary Hegg seeks a determination that certain federal tax liens do not attach to her residence or other assets. Pursuant to a procedural agreement reached during a pre-trial telephonic conference held on December 22, 1998, the parties filed a stipulation of material facts, cross-motions for summary judgment, and supporting briefs. The...

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