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IN RE JEWELL

Bankruptcy No. 3-87-727, Adv. No. 3-87-218.

84 B.R. 619 (1988)

In re Michael Emmett JEWELL and Linda Harriet Jewell, Debtors. Michael Emmett JEWELL and Linda Harriet Jewell, Plaintiffs, v. STATE OF MINNESOTA, DEPARTMENT OF REVENUE, Defendant.

United States Bankruptcy Court, D. Minnesota, Third Division.

April 22, 1988.

Attorney(s) appearing for the Case

Howard Malmon, St. Paul, Minn., for plaintiffs.

Thomas Overton, Sp. Asst. Atty. Gen., Tax Litigation Div., St. Paul, Minn., for defendant.

ORDER

DENNIS D. O'BRIEN, Bankruptcy Judge.

Plaintiffs/Debtors commenced this adversary proceeding on August 28, 1987, requesting a determination that Defendant State of Minnesota's (State) tax lien against Debtors' property did not attach to Debtors' exempt homestead, or alternatively, that the State's lien against the homestead is invalid. Both parties moved for summary judgment and argued their motions on March 21, 1988. Howard Malmon represented the Debtors...

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