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IN RE ROBINSON

Bankruptcy No. 93-10603.

166 B.R. 812 (1994)

In re Mark and Mary ROBINSON, Debtors.

United States Bankruptcy Court, D. Vermont.

April 20, 1994.

Attorney(s) appearing for the Case

M. Wieler, Harlow Liccardi & Crawford, P.C., Rutland, VT, for debtors.

C. Baril, Office of the U.S. Atty., Rutland, VT, for the I.R.S.

T. Collins, Vermont Dept. of Taxes, Montpelier, VT, for the Vermont Dept. of Taxes (Vermont).

MEMORANDUM OF DECISION ON MOTION TO AVOID TAX LIENS UNDER 11 U.S.C. § 545(2)

FRANCIS G. CONRAD, Bankruptcy Judge.

Debtors bring this motion1 to avoid federal and state tax liens and raise issues regarding a Chapter 7 debtor's ability to avoid liens under 11 U.S.C. § 545(2).2 We deny Debtors' motion and hold that a Chapter 7 debtor does not have...

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