IN RE DAVIS

Bankruptcy No. 80-1771, Adv. No. 81-0410.

22 B.R. 523 (1981)

In re Beverly Ann DAVIS, Debtor. Beverly Ann DAVIS, Plaintiff, v. INTERNAL REVENUE SERVICE, Butler County Tax Claim Bureau, Pennsylvania Department of Revenue and Signal Consumer Discount Company, Defendants.

United States Bankruptcy Court, W.D. Pennsylvania.

November 27, 1981.


Attorney(s) appearing for the Case

Jane Larrick Hepting, Chicora, Pa., for debtor.

J. Alan Johnson, U.S. Atty., Judith K. Giltenboth, Asst. U.S. Atty., Pittsburgh, Pa., Judith A. Levinthal, Tax Div., Dept. of Justice, Washington, D.C., for the IRS.


MEMORANDUM OPINION AND ORDER

JOSEPH L. COSETTI, Bankruptcy Judge.

Beverly Ann Davis, Bankruptcy No. 80-1771, Adversary No. 81-0410, brought a Complaint to Avoid Liens Against Real Estate Proceeds under Section 522(f). The Debtor is disabled by multiple sclerosis and receives minimal spousal support from her divorced husband and is attempting to exempt $7,500 of her share in the proceeds of the sale of her former...

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