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IN RE SECHRIST

Bankruptcy No. 80-20354.

9 B.R. 862 (1981)

In re Richard A. and Norma J. SECHRIST, Debtors. Richard A. and Norma J. SECHRIST, Debtors, v. NEW YORK STATE TAX COMMISSION.

United States Bankruptcy Court, W.D. New York.

March 19, 1981.

Attorney(s) appearing for the Case

Dale Sherry Engle, Deputy Asst. Atty. Gen., State of New York, Dept. of Law, Rochester, N.Y., for New York State Tax Commission.

James B. Doyle, Rochester, N.Y., for debtors.

MEMORANDUM AND DECISION

EDWARD D. HAYES, Bankruptcy Judge.

The debtors have moved to set aside the lien of the State Tax Commission against their exempt real property under § 522(f)(1) on the theory that it is a judicial lien that impairs their exemptions.

The State Tax Commission has appeared and opposes the application of § 522(f)(1) in this particular instance because they claim that with a properly filed tax lien they are entitled to...

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