IN RE BOOTH

Bankruptcy No. 81-00722 T.

17 B.R. 842 (1982)

In re Steven M. BOOTH and Betty Jane Booth and Booth's Body Shop, Debtors. Steven M. BOOTH and Betty Jane Booth and Booth's Body Shop, Plaintiff, v. UNITED STATES INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, E.D. Pennsylvania.

February 25, 1982.


Attorney(s) appearing for the Case

Sam Ferguson Musser, Lancaster, Pa., for plaintiff.

Charles F.T. Carroll, Philadelphia, Pa., for defendant.


OPINION

THOMAS M. TWARDOWSKI, Bankruptcy Judge.

The debtors in this case filed an application to avoid the lien of the United States Internal Revenue Service under 11 U.S.C. § 522(f)(1). For reasons hereinafter given, we conclude that this lien is not avoidable.1

Steven M. and Betty J. Booth (hereinafter, the "debtors") filed a petition under Chapter 7 of the Bankruptcy Code on February 24, 1981. As of the date of...

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