- 11 U.S.C.
IRS v. White (In re White)
Apr
23
2007
Ruling
Plan confirmation reversal upheld due to debtors'failure to surrender all liened property to IRS.
Procedural posture
In their chapter 13 plan, appellant debtors proposed to satisfy a secured claim held by appellee creditor, the IRS, by surrendering part of the property securing a claim to the IRS and by paying the remaining secured value through the plan. A bankruptcy court affirmed the debtors'petition and plan, but the District Court for the Eastern District of North Carolina reversed. The debtors sought review.
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