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IN RE BEAM

No. 98-35576.

192 F.3d 941 (1999)

In re Floyd W. BEAM; Elaine M. Beam, Debtors. Floyd W. Beam; Elaine M. Beam, Appellants, v. Internal Revenue Service, Appellee.

United States Court of Appeals, Ninth Circuit.

Filed October 15, 1999.

Attorney(s) appearing for the Case

Floyd W. Beam, Elaine Marie Beam, pro per, Springfield, Oregon, for the appellants.

Charles F. Marshall, Department of Justice, Tax Division, Washington, D.C., for the appellee.

Before: ALDISERT, KLEINFELD and FLETCHER, Circuit Judges.

ALDISERT, Circuit Judge:

Appellants Floyd W. Beam and Elaine M. Beam filed a petition for bankruptcy reorganization under Chapter 13 and deposited $24,000 towards a proposed plan with the trustee in bankruptcy. They subsequently filed a motion to withdraw their bankruptcy petition and demanded return of the money they had deposited into their unconfirmed Chapter 13 plan. Upon dismissal of their petition, the Internal Revenue Service served a notice of levy on the...

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