Raihl v. United States (In Re Raihl)

How courts have described this case

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

• noting § 522(e)(2)(B) provides that property exempted under § 522 is subject to a tax hen.
• federal tax lien attached to debtor’s investment and pension plans whether or not plans were included in property of the estate
• “The bankruptcy court clearly has jurisdiction to deal with a debtor’s avoidance of a lien on exempted property.”
• “The inalienability of the pension interests does not destroy their character as property.”

Source: CourtListener parenthetical corpus (CC0).