OPINION
ROBERT JOHN HALL, Bankruptcy Judge.
This matter came to be heard on the motions by defendants and cross-motions by debtors for summary judgment in this action to vacate the tax lien foreclosure on the debtors' real property. The court has extracted from the parties' verbiage, four issues:
(1) whether the debtors have stated a claim against defendants Robins Nest and Weinco;
(2) whether the debtors were insolvent at the time of the...
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