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IN RE WILSON

Bankruptcy No. 82-1026, Adv. No. 82-1182.

25 B.R. 61 (1982)

In re Edward B. WILSON and Esther E. Wilson, Debtors. Edward B. WILSON and Esther E. Wilson, Plaintiffs, v. ARMSTRONG COUNTY SCHOOL DISTRICT, Defendant.

United States Bankruptcy Court, W.D. Pennsylvania.

September 22, 1982.

Attorney(s) appearing for the Case

Sybil S. McNulty, Laurel Legal Services, Kittanning, Pa., for plaintiffs.

Robert Pryde, Kittanning, Pa., for defendant.

MEMORANDUM OPINION

JOSEPH L. COSETTI, Bankruptcy Judge.

This Complaint attempts to discharge or avoid the lien of taxes assessed against the real property of the Debtors by the Armstrong County School District, Taxing Authority ("Armstrong"). The Debtors bring this action pursuant to 11 U.S.C. § 522(f). The Court must decide whether the tax assessment is dischargeable as an unsecured claim or whether a lien exists, if so, what kind of lien, and whether...

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