Hutchinson

UNITED STATES DISTRICT COURT FOR THE EASTERN DISTRICT OF CALIFORNIA 10 In re: LEONARD E. HUTCHINSON and SONYA No. 1:18-cv-01631-NONE

C. HUTCHINSON,

Debtors.

MEMORANDUM OPINION RE

BANKRUPTCY APPEAL

UNITED STATES OF AMERICA,

Appellant,

v.

LEONARD E. HUTCHINSON (JAMES

EDWARD SALVEN, CHAPTER 7 TRUSTEE),

19 Appellee. 20 21 22 I. INTRODUCTION Before the Court is an appeal filed by the Internal Revenue Service (“the government” or “IRS”), challenging a bankruptcy court decision denying the government’s motion to compel a bankruptcy trustee to abandon property. (See Doc. No. 7.) The bankruptcy court’s denial of the motion to abandon hinged on whether certain estate property, namely a primary residence located in Orosi, California, was of inconsequential value to the estate, under the law, based on the property’s encumbrances. (Doc. No. 1 motion to abandon. (Id.) The court finds it appropriate to rule on the…