OPINION AND ORDER
THOMAS C. GIBBONS, Bankruptcy Judge:
The debtors commenced an action to avoid judicial liens pursuant to 11 U.S.C. § 522(f). One such lien is held by the Commonwealth of Pennsylvania, Department of Public Welfare (DPW). In response to the debtors' complaint, the DPW moved to dismiss the action on five grounds. The merits of the first three grounds were decided against the DPW in the case of Gardner v. Commonwealth of Pennsylvania...
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