In re Eschenbach
United States Bankruptcy Court for the Northern District of Texas
267 B.R. 921 (2001)
- Written by Carolyn Strutton, JD
Facts
The Eschenbachs (debtors) were delinquent in federal tax payments. The Internal Revenue Service (IRS) (creditor) filed a notice of federal tax lien against the Eschenbachs in Florida where they resided. The Eschenbachs later moved to Texas and filed for bankruptcy. The Eschenbachs alleged that the federal tax lien did not attach to property they acquired after moving to Texas because the IRS filed the notice of the federal tax lien in Florida and did not refile in Texas after they moved.
Rule of Law
Issue
Holding and Reasoning (Felsenthal, J.)
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