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Thomas Llloyd King & Joan Patricia King, Ch. 13, BK88-857 (May 10, 1989)

Reported at 102 B.R. 184. The court ruled that ยง 502 permits the IRS to file an estimated claim, and it followed In re Barbier, 84 B.R. 190 (D. Nev. 1988), in holding that property exempt from levy under the Internal Revenue Code is also exempt from tax liens.

Wednesday, May 10, 1989
Judge Timothy J. Mahoney (Retired)