MEMORANDUM AND ORDER
CHARLES J. MARRO, Bankruptcy Judge.
The Motion of the Defendant to Dismiss the Complaint of the Plaintiffs to Determine Dischargeability of Debt came on for hearing, after notice, on April 7, 1981 with the following appearances:
The Debtors did on March 6, 1981 file a Complaint to Determine Dischargeability of a debt for taxes for which the Internal Revenue Service has a lien against the residence of the Debtors in the approximate...
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