MEMORANDUM OPINION
JOSEPH L. COSETTI, Bankruptcy Judge.
This matter commenced when the debtor applied to amend its Schedules A2, A3, B1 and B4. A creditor, the Urban Redevelopment Authority of Pittsburgh ("URA"), objects to the amendments as they effect Schedule B1 and B4. The debtor also moves to avoid the lien of the URA pursuant to 11 U.S.C. § 522(f).
The parties agree to the following facts. The case was filed on January 9, 1987. On the...
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