IN RE FOCHT

No. Civ. 97-202J. Bankruptcy No. 96-2286 BM.

243 B.R. 263 (1999)

In re Ronald D. FOCHT and Lois E. Focht, Debtors. James R. Walsh, Trustee of the Bankruptcy Estate of Ronald D. Focht and Lois E. Focht, Appellee, v. United States of America, Internal Revenue Service, Appellant.

United States District Court, W.D. Pennsylvania.

January 4, 1999.


MEMORANDUM ORDER

D. BROOKS SMITH, District Judge.

This bankruptcy appeal requires this Court to determine whether the Internal Revenue Service perfected its federal tax lien against debtor Ronald D. Focht, thereby entitling the IRS claim to priority. Debtors Ronald D. Focht and Lois E. Focht, husband and wife, reside at R.R. 1, Box 258, Martinsburg, Blair County, Pennsylvania. R.-dkt. no. 11, exh. 5...

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