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IN RE HOFFMAN

Bankruptcy Nos. 80-2-0816-L, 81-2-0022-L, Adv. Nos. 81-0029, 81-0201.

28 B.R. 503 (1983)

In re Alfred Rhineholt HOFFMAN, Jr. and Paula Anne Hoffman, Debtors. Alfred Rhineholt HOFFMAN, Jr. and Paula Anne Hoffman, Plaintiffs, v. INTERNAL REVENUE SERVICE, et al., Defendants. In re Barbara Jean HAIRSTON, Debtor. Barbara Jean HAIRSTON, Plaintiff, v. MITCHELL FUR COMPANY, et al., Defendants.

United States Bankruptcy Court, D. Maryland.

March 18, 1983.

Attorney(s) appearing for the Case

Mitchell Stevan, Baltimore, Md., for plaintiffs Alfred Rhineholt Hoffman, Jr. and Paula Anne Hoffman.

Mark Davis, Baltimore, Md., for plaintiff Barbara Jean Hairston.

Charles Zuravin, Baltimore, Md., for defendant Internal Revenue Service.

Joel I. Sher, Baltimore, Md., for defendant York Corrugating Co.

Robert C. Prem, Baltimore, Md., John W. Stitt, York, Pa., for defendant Schumacher & Seiler, Inc.

David C. Brown, Annapolis, Md., for defendant Comptroller of the Treasury of the State of Md.

Lawrence D. Coppel, Baltimore, Md., for the Trustee in Bankruptcy in Hairston.

Gary R. Greenblatt, Baltimore, Md., for the Trustee in Bankruptcy in Hoffman.

MEMORANDUM OPINION AND ORDER

JAMES F. SCHNEIDER, Bankruptcy Judge.

THE HOFFMAN CASE

The adversary proceeding in the Hoffman case was instituted by the debtors' complaint filed on January 21, 1981, seeking avoidance of certain judicial liens pursuant to 11 U.S.C. § 522(f)(1) (Supp. V 1981). The defendants Internal Revenue Service ["I.R.S."], Schumacher & Seiler, Inc. ["Schumacher"], and York Corrugating Company ["York"], filed answers,...

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