Leavell v. United States (In Re Leavell)

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• “Tax liens securing dischargeable debts, however, do not attach to the debtor’s post-petition after-acquired property.”
• “Read together, § 506(a) and (d) allow for the avoidance of liens to the extent they exceed the value of the underlying security.”

Source: CourtListener parenthetical corpus (CC0).