MEMORANDUM OPINION AND DECISION
RICHARD L. SPEER, Chief Judge.
This cause comes before the Court upon the State of Ohio's Objections to the Debtors' Motions to Avoid the Liens of the Ohio Department of Taxation, the Ohio Bureau of Employment Services, and the Ohio Bureau of Workers' Compensation pursuant to 11 U.S.C. § 522(f) and 11 U.S.C. § 506(d). In conformity with Bankruptcy Rule 9014, the Court conducted a Hearing on the matter at which...
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