MEMORANDUM OPINION
GLORIA M. BURNS, Bankruptcy Judge.
The present motions are before the Court on two factually distinct, but legally related issues. Debtor Michael James ("James") and Debtor Phyllis Allen ("Allen") (collectively, the "Debtors"), both contend that there is no equity in their residences to which the State of New Jersey Motor Vehicle Commission (the "NJ MVC") liens may attach. Additionally, Debtors contend that if equity permitting...
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