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MATTER OF CUNI

Bankruptcy No. 2-85-00262, Adv. No. 2-85-0170.

68 B.R. 664 (1986)

In the Matter of Salvatore & Valerie CUNI, Debtors. Martin W. HOFFMAN, Trustee, Plaintiff, v. PEOPLES BANK, f/k/a State Bank For Savings; Security Pacific Finance Corp.; Citizen's Bank & Trust Company; Theodore Jedidian, Ted's Vending and Amusement Co., Inc.; Better Loan Society, Inc.; Aaron Dubitzky; State of Connecticut, Department of Revenue Services; Rudolf Pizzoferrato; United States of America, Internal Revenue Service; City of Hartford, Tax Collector; Salvatore Cuni and Valerie Cuni, Debtors, Defendants.

United States Bankruptcy Court, D. Connecticut.

December 24, 1986.

Attorney(s) appearing for the Case

Larry R. Levine, Hartford, Conn., for debtor-defendants.

Martin W. Hoffman, Hartford, Conn., for trustee-plaintiff.

Merrell B. Green, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for U.S., I.R.S.

Jonathan L. Ensign, Asst. Atty. Gen., State of Conn., Tax Dept., Hartford, Conn., for State of Conn., Dept. of Revenue Services.

Theodore A. Lubinsky, Hartford, Conn., for Better Loan Soc., Inc.

MEMORANDUM OF DECISION

ROBERT L. KRECHEVSKY, Chief Judge.

The trustee's motion for a determination of priorities among three competing liens attaching to the proceeds from a sale of estate property gives rise to this core proceeding.1 See 28 U.S.C. § 157(b)(2)(K). No evidentiary hearing has been held, the lien claimants, the trustee and the debtors having stipulated to most of the following background. Additional...

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