IN RE MULLIGAN

Bankruptcy No. 98-11536-MWV, Adversary No. 98-01128-MWV.

234 B.R. 229 (1999)

In re James F. and Maureen MULLIGAN, Debtors. James F. Mulligan, Plaintiff, v. United States of America, Internal Revenue Service, Defendant.

United States Bankruptcy Court, D. New Hampshire.

May 14, 1999.


Attorney(s) appearing for the Case

Geraldine Karonis, Assistant U.S. Trustee, Manchester, NH, for UST J. Christopher Marshall.

John V. Cardone, U.S. Department of Justice, Washington, DC, for defendant United States of America (IRS).

Grenville Clark, Gray, Wendell & Clark, PC, Manchester, NH, for plaintiff James Mulligan.

Staff Attorney, InterpleaderRS — Office of District Court, Boston, MA, Staff Attorney Office of U.S. Attorney, Concord, NH, Staff Attorney, U.S. Department of Justice — Tax Division, Washington, DC, for defendant United States of America (IRS).


MEMORANDUM OPINION

MARK W. VAUGHN, Chief Judge.

The Court has before it both the United States of America, Internal Revenue Service's ("Defendant") motion and James F. Mulligan's ("Plaintiff" or "Debtor") cross-motion for summary judgment. In its motion, the Defendant alleges that its lien on the Debtor's real and personal property for unpaid taxes may not be avoided or stripped down to a judicially determined value. The Plaintiff objects, and cross...

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