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IN RE McGRATH

Bankruptcy No. 93-33864. Adv. No. 93-3665.

170 B.R. 78 (1994)

In re John J. and Rita McGRATH, Debtors. John J. and Rita McGRATH, Plaintiffs, v. Betty SIMON, Trustee, Defendant.

United States Bankruptcy Court, D. New Jersey.

July 22, 1994.

Attorney(s) appearing for the Case

Thomas Capron, Avon-by-the-Sea, NJ, for plaintiffs John J. McGrath and Rita McGrath.

Benjamin Slavitt, Slavitt, Fish & Cowen, P.A., Newark, NJ, for defendant Betty Simon, Trustee.

MEMORANDUM OPINION

STEPHEN A. STRIPP, Bankruptcy Judge.

This is the court's decision on a motion by defendant Betty Simon, trustee (hereinafter "Simon")1 for summary judgment dismissing a complaint by plaintiffs John and Rita McGrath, the debtors, to avoid a tax foreclosure sale of the debtors' residence under section 548(a)(2) of title 11, United States Code (the "Code" or "Bankruptcy Code"). This court has jurisdiction...

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