MEMORANDUM OPINION
M. BRUCE McCULLOUGH, Bankruptcy Judge.
Pennsylvania Capital Bank (hereafter "PCB") asserts that it presently possesses judgment liens on certain property — an individual retirement account (IRA), a simplified employee pension (SEP), a 3.8% ownership interest in a limited partnership, and an interest in a joint checking account — which comprise a portion of the bankruptcy estate of Robert D. Allen, the debtor in the...
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