- 11 U.S.C.
Downey v. Georgia
Sep
27
2006
Ruling
Debtors could not exempt assets from properly filed state tax lien.
Procedural posture
The State of Georgia filed a proof of claim in debtors'chapter 13 case for income taxes and related interest and penalties for several tax years, asserting that its claim was secured to the extent of the value of debtors' property pursuant to 11 U.S.C. § 506(a). Debtors objected to allowance of any part of the claim as secured.
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Court
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