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IN RE MILLS

Bankruptcy No. 3-83-01328, Adv. No. 3-83-0850.

37 B.R. 832 (1984)

In re Ray Junior MILLS and wife, Dorothy Mills a/k/a Mills Construction Company, Debtors. Ray Junior MILLS and wife, Dorothy Mills, Plaintiffs, v. UNITED STATES of America, Defendant.

United States Bankruptcy Court, E.D. Tennessee.

February 24, 1984.

Attorney(s) appearing for the Case

Rufus W. Beamer, Jr., Knoxville, Tenn., for plaintiffs.

J. Michael Haynes, Asst. U.S. Atty., Knoxville, Tenn., Betsy E. Burke, Attorney, Tax Division, Dept. of Justice, Washington, D.C., for defendant.

MEMORANDUM

CLIVE W. BARE, Bankruptcy Judge.

At issue is whether the plaintiff debtors, pursuant to 11 U.S.C.A. § 522(f)(1) (1979), may avoid a federal tax lien, 26 U.S.C.A. § 6321 (1954), and levy, 26 U.S.C.A. § 6331 (1954), upon insurance proceeds from the destruction of their home, ordinarily exempt under applicable state law. Tenn. Code Ann. § 26-2-304 (1980).

I

The debtors filed their voluntary petition for chapter...

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