OPINION
GADOLA, District Judge.
The instant appeal arises out of the sale of certain real property by the trustee. The property was encumbered by a tax lien in the amount of $8,397.92 and by two consensual liens in the amount of approximately $76,136.54 and approximately $110,000. The liens totalled over $194,000. The property was ultimately sold for $115,000.
The court is called upon to decide whether, under the circumstances of this case, 11 U...
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