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IN RE KOEHLER

No. 94-10144 B.

167 B.R. 773 (1994)

In re William D. & Susan C. KOEHLER, Debtors.

United States Bankruptcy Court, W.D. New York.

May 19, 1994.

Attorney(s) appearing for the Case

Barry H. Sternberg (Kirk D. Fox, of counsel), Buffalo, NY, for debtors-movants.

Harold P. Bulan, Buffalo, NY, for Heritage Nat. Bank.

Mark E. Saltarelli, Tonawanda, NY, for Follman Properties Co.

CARL L. BUCKI, Bankruptcy Judge.

The debtors in this proceeding have moved under 11 U.S.C. § 522(f) to avoid certain judicial liens which impair the debtors' homestead exemptions. At issue is the extent to which a junior unavoidable tax lien will impact upon this right of avoidance.

William and Susan Koehler filed a joint petition for relief under Chapter 7 of the Bankruptcy Code on January 21, 1994. At that...

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