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Burr v. United States (In re Burr)

Burr v. United States (In re Burr)

Ruling
IRS tax lien was not avoidable as preference or otherwise.
Procedural posture

Defendant IRS filed a Fed. R. Civ. P. 56 motion for summary judgment on plaintiff debtor's adversary proceeding, which sought to avoid the tax lien of the IRS on the debtor's property as a preference pursuant to 11 U.S.C. § 547.

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opinion summary, case decided on April 10, 2007 , LexisNexis #0707-045