Austin, In re--United States v. Austin

Ruling: 
Appellate panel reversed bankruptcy court's order sustaining debtors' objection to the IRS'sproof of claim after debtors failed to present substantial evidence sufficient to overcome thepresumption of the validity and amount of the IRS's proof of claim. (B.A.P. 8th Cir.)
Issue: 
Determination of Secured Status; Bifurcation of Claim; Valuation of Creditor’s Interest.
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Consumer case opionion summary, case decided on April 09,2018, LexisNexis #0518-073