MEMORANDUM AND ORDER
KENNETH J. MEYERS, Bankruptcy Judge.
On February 15, 1984, plaintiffs Marian and Barbara Greer filed a bankruptcy petition under Chapter 11 of the Bankruptcy Code. Twelve days later, on February 27, 1984, Frank Magnin, County Collector of Perry County, Illinois (County), conducted a tax sale in which the 1982 taxes on plaintiffs' real estate were sold to defendants F.B. Trust, Belle-East and D.D. Ballinger. The County neither sought...
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