IN RE ORR

No. 98-40170.

180 F.3d 656 (1999)

In the Matter of: John Davis ORR, Debtor. Internal Revenue Service, Appellee, v. John Davis Orr, Appellant.

United States Court of Appeals, Fifth Circuit.

July 12, 1999.


Attorney(s) appearing for the Case

John A. Dudeck, Jr., U.S. Department of Justice, Gary Dexter Gray, U.S. Department of Justice, Tax Division, Appellate Section, Washington, DC, for Appellee.

Ronald A. Simank, Laura Misner Baker, Schauer, Simank & Ledbetter, Corpus Christi, TX, for Appellant.

Before SMITH, DeMOSS and STEWART, Circuit Judges.


DeMOSS, Circuit Judge:

A spendthrift trust beneficiary who extinguished personal federal tax liabilities through bankruptcy now appeals the determination by the district court that distributions from the trust are subject to a prebankruptcy federal tax lien until the tax liability is satisfied. The district court's order conclusively settles a discrete issue within the bankruptcy case, and is appealable pursuant to 28 U.S.C. § 158(d). We conclude that the federal...

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