Frates v. Wells Fargo Bank, N.A., Case No. NC-13-1366-JuKiD (B.A.P. 9th Cir. 2013) (published)
Ruling:
The Debtors satisfied procedural due process requirements by serving their motion and notice of motion to avoid the judicial lien of Wells Fargo in accordance with the Federal Rules of Bankruptcy...
Gross v. Commissioner of Internal Revenue, Case No. 12-72279 (9th Cir. Feb. 25, 2014) (unpublished)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
