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IN RE HERRERAS

No. CV 00-05959 CAS. Bankruptcy No. ND-97-10895-RR.

257 B.R. 1 (2000)

In re William A. HERRERAS, Debtor. United States of America (Internal Revenue Service), Appellant, v. Michael S. Kogan, Chapter 7 Trustee, Appellee.

United States District Court, C.D. California.

November 7, 2000.

Attorney(s) appearing for the Case

William Beall, Santa Barbara, CA, for debtor.

Alejandro Mayorkas, U.S. Attorney for Central Dist. of California, Los Angeles, CA, Gregory A. Roth, Assistant U.S. Attorney, Los Angeles, CA, for appellant.

SNYDER, District Judge.

I. Introduction

This matter is an appeal from an order of the bankruptcy court. The question presented is whether proceeds, which are held by the trustee, of the sale of an attorney's pre-petition work in progress, are proceeds of "property" subject to a federal tax lien under I.R.C. § 6321. The debtor attorney surrendered the assets of his law practice, including the work in progress, to the trustee after filing his Chapter...

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