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IN RE McIVER

No. DKC 99-2787.

255 B.R. 281 (2000)

In re James E. McIVER, Jr., Debtor. Internal Revenue Service, United States of America, Appellant, v. James E. McIver, Jr., Appellee.

United States District Court, D. Maryland.

August 7, 2000.

Attorney(s) appearing for the Case

Lynne A. Battaglia, U.S. Attorney, Baltimore, MD, Gerald Alan Role, U.S. Department of Justice G/A, Washington, DC, for USA, Internal Revenue Service, appellants.

Ronald L. Schwartz, Law Office, College Park, MD, for James E. McIver, Jr., appellee.

Thomas L. Lackey, Bowie, MD, trustee, Pro se.

MEMORANDUM OPINION

CHASANOW, District Judge.

This is an appeal from an Order of the bankruptcy court sustaining Debtor's objection to proof of claim. Debtor successfully argued below that, pursuant to 11 U.S.C. § 541(c)(2), his rights in several TIAA/CREF annuities, which were subject to federal tax liens, were excluded from the property of the bankruptcy estate and thus could not be considered in determining the value of the IRS's secured claim...

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