Leite, In re--United States v. Mackenzie
Sep
03
2024
Ruling
District court erred in using the pro rata method for calculating the allocation of sale proceeds as it reduced the value of the unavoidable tax portion of the lien and disturbed the Bankruptcy Code's order of priorities without justification. (9th Cir.)
Issue(s)
Treatment of Certain Liens; Trustee’s Avoidance of a Lien.
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