IN RE STEPHENSON

Bankruptcy No. 182-00087, Adv. No. 182-0076.

35 B.R. 69 (1983)

In re James Robert STEPHENSON and Vicki Lynn Stephenson, Debtors. James Robert STEPHENSON and Vicki Lynn Stephenson, Plaintiffs, v. STATE OF SOUTH DAKOTA, Department of Revenue, Sales Tax Division, Defendant.

United States Bankruptcy Court, D. South Dakota.

November 21, 1983.


Attorney(s) appearing for the Case

William E. Coester, Milbank, S.D., for plaintiffs.

Gene R. Woodle, State of S.D., Dept. of Revenue, Pierre, S.D., for defendant.


MEMORANDUM DECISION

PEDER K. ECKER, Bankruptcy Judge.

The matter before the Court is a motion to dismiss filed by the defendant in response to a complaint requesting the avoidance of a sales tax lien filed by the debtors. The motion was brought on for hearing and the facts are not disputed.

James Robert Stephenson and Vicki Lynn Stephenson filed a joint petition for relief under Chapter 7 of the Bankruptcy Code on July 26, 1982. The debtors claimed...

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