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IN RE LIEN

Bankruptcy No. 07-50200. Adversary No. 07-5031.

415 B.R. 715 (2009)

In re Richard Elmer LIEN and Patricia Marie Lien, Debtors. Robert R. Kanuit, Trustee, Plaintiff, v. United States Department of Treasury Internal Revenue Service, Defendant.

United States Bankruptcy Court, D. Minnesota.

September 11, 2009.

Attorney(s) appearing for the Case

Robert R. Kanuit, Kanuit & Bray, Ltd., Hermantown, MN, for Plaintiff.

Mary E. Bielefeld, U.S. Department of Justice, Washington, DC, for Defendant.

ORDER DENYING PLAINTIFF'S MOTION FOR SUMMARY JUDGMENT, AND GRANTING SUMMARY JUDGMENT TO DEFENDANT

GREGORY F. KISHEL, Bankruptcy Judge.

This adversary proceeding came on before the Court on the Plaintiff's motion for summary judgment, and the requests for relief in the Defendant's response. Plaintiff Robert R. Kanuit appeared as counsel to the bankruptcy estate. The United States of America appeared by Mary E. Bielefeld...

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