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IN RE FROST

Bankruptcy Nos. LA 87-23747-NRE, LA 87-23645-NRE, Adv. Nos. 88-00378-NRE, 88-00377-NRE.

111 B.R. 306 (1990)

In re Larry Edwin FROST, Kathleen Frost, Debtors. In re John D. KNIEP, Sandra B. Kniep, Debtors. Larry Edwin FROST, Kathleen Frost, Plaintiffs, v. COUNTY OF SANTA BARBARA, Defendants. In re John D. KNIEP, Sandra B. Kniep, Plaintiffs, v. COUNTY OF SANTA BARBARA, Defendants.

United States Bankruptcy Court, C.D. California.

January 23, 1990.

Attorney(s) appearing for the Case

Thomas M. Hinshaw, Michaelson, Susi & Michaelson, Santa Barbara, Cal., for debtors.

Enrique Sanchez, County of Santa Barbara County Counsel, Santa Barbara, Cal., for city of Santa Barbara (creditor).

David Farmer, Farmer & Ready, San Luis Obispo, Cal., for trustee.

OPINION DECLARING AVOIDANCE OF TAX LIEN PURSUANT TO 11 U.S.C. § 522(f) PROPER AND DECLARING UNSECURED DEBT FOR PROPERTY TAXES DISCHARGED PURSUANT TO 11 U.S.C. § 727(b).

ROBERT L. EISEN, Bankruptcy Judge.

I

Introduction

These adversary proceedings were consolidated for trial pursuant to Rules of Civ.Proc., Rule 42, 28 U.S.C., as incorporated by Rules Bankr.Proc., Rule 7042, 11 U.S.C., on the ground that they present a common question...

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