United States Ninth Circuit

The term "tax lien" in Bankruptcy Code section 724(b) means a statutory tax lien, and the term does not embrace a judicial lien securing an underlying tax obligation.

Appellate Information

• Argued 08/06/2002
• Decided 10/21/2002
• Published 10/21/2002

Judges

• GRABER, Circuit Judge., Before: B. FLETCHER, ALARCÓN, and GRABER, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• John C. Siemers,Burr, Pease & Kurtz, Anchorage, AK, for the appellant.


• For Appellees:
  
• Theresa J. Clark, Tax Division, United States Department of Justice, Washington, DC, for the appellee.