Acuna, In re--Acuna v. Ill. Dep't of Revenue

Trustee's rights as a judicial-lien creditor rendered the IRS' unfiled tax lien not valid againstthe bankruptcy estate, but that did not extend to the debtor exercising the trustee's rights.(Bankr. W.D. Wis.)
Exemptions; Avoidance of Certain Transfers by Debtor.
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Consumer case opionion summary, case decided on October 27,2022, LexisNexis #0123-008