MEMORANDUM OPINION
GERALD K. GIBSON, Bankruptcy Judge.
The matter presently before the Court is the complaint of Peter Augustine and Nancy Augustine to avoid the security interests held by the United States of America, the defendant, pursuant to section 522(f) of the Bankruptcy Reform Act of 1978, 11 U.S.C. § 101 et seq. (the Code). On February 14, 1980, the United States filed a proof of claim in the amount of $63,303.72 and a complaint requesting...
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