Williamson v. Murray (In re Murray), Case No. KS-13-034; Baer v. Beach (In re Beach), Case No. KS-13-037 (B.A.P. 10th Cir. March 4, 2014) (published)
Ruling:
Chapter 7 trustees’ strong arm rights and powers apply to property of the estate, but do not extend to property specifically exempted by state law and determined to be an integral part of a...
Gross v. Commissioner of Internal Revenue, Case No. 12-72279 (9th Cir. Feb. 25, 2014) (unpublished)
Ruling:
An IRS tax lien under I.R.C. §6321 that attached to debtor’s interest in an ERISA-qualified pension plan, which was not property of the debtor's bankruptcy estate, was not affected by the...
Judge(s):
Callahan and M. Smith, Circuit Judges, and Korman, Senior District Judge
