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IN RE SPEARMAN

No. CV 90-2565.

124 B.R. 620 (1991)

In re Michael SPEARMAN.

United States District Court, E.D. New York.

March 14, 1991.

Attorney(s) appearing for the Case

Meiselman, Boland, Reilly & Fugazi by David B. Owens, Mineola, N.Y., for Michael Spearman.

Mullen & Iannarone, P.C. by Joseph Latona, Smithtown, N.Y., for European American Bank.

Sawyer, Davis & Halpern, Garden City, N.Y.

Robert L. Pryor, Trustee, Mineola, N.Y.

MEMORANDUM AND ORDER

WEXLER, District Judge.

The above-referenced action is an appeal, pursuant to Bankruptcy Rule 8001(a), from a final order of the Honorable Cecelia H. Goetz, United States Bankruptcy Judge. That order denied, in part, a motion to vacate a judicial lien pursuant to 11 U.S.C. § 522(f), and additionally granted avoidance of six judicial liens which were junior to a non-dischargeable Internal Revenue Service, ("IRS"), lien. Thus, the...

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