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IN RE ELSER

No. 99-26115.

249 B.R. 265 (2000)

In re June Ann ELSER and Robert Alan Elser, Debtors. June Ann Elser and Robert Alan Elser, Movants, v. West View Savings Bank, Respondent.

United States Bankruptcy Court, W.D. Pennsylvania.

June 12, 2000.

Attorney(s) appearing for the Case

Owen W. Katz, Pittsburgh, PA, for Debtor.

Lewis E. Linn, III, Pittsburgh, PA, for West View Savings Bank.

MEMORANDUM OPINION1

JUDITH K. FITZGERALD, Chief Judge.

Before the court is the Debtors' Motion to Determine Secured Status of the third mortgage against its property held by West View Savings Bank. The parties agree that there is a first mortgage held by PNC and a second mortgage held by First Union Mortgage Company. In addition, the parties agree that there are several tax liens against the property. The tax liens...

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