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IN RE PLETZ

No. 99-35248.

221 F.3d 1114 (2000)

In re Rudie William PLETZ, Debtor. Rudie William Pletz, Appellant, v. United States of America, Appellee.

United States Court of Appeals, Ninth Circuit.

Filed August 10, 2000.

Attorney(s) appearing for the Case

James Ray Streinz, McEwen, Gisvold, Rankin, Carter & Streinz, Portland, OR, for appellant.

Michelle C. France and Charles F. Marshall, Department of Justice, Washington, D.C., for appellee.

Before: GOODWIN, GRABER and FLETCHER, Circuit Judges.

GOODWIN, Circuit Judge:

Rudie William Pletz (the "Debtor") appeals the district court's order sustaining the bankruptcy court's and Internal Revenue Service's (IRS) objections to the Debtor's Chapter 13 reorganization plan. The Debtor contends that the bankruptcy court and the district court incorrectly determined the value of his interest in the property he owned with his wife (the "Property") as tenants by the entirety.

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