MEMORANDUM ORDER
JAMES B. WOLFE, Jr., Bankruptcy Judge.
This matter came on for a hearing and was heard before the undersigned U.S. Bankruptcy Judge on June 19, 1980 upon the application of the Debtors to avoid the lien of SunAmerica Financial Corporation on a garden tractor belonging to the Debtors pursuant to Section 522(f) of the Bankruptcy Code. The determinative issue is whether the lien is based upon a purchase money security interest or non-purchase...
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