MEMORANDUM OPINION
DOUGLAS O. TICE, JR., Chief Judge.
The chapter 7 trustee filed a motion to sell real property of the estate free and clear of liens and interests pursuant to 11 U.S.C. § 363. The property, which is owned by debtors, is subject to a first deed of trust, ten federal tax liens, one tax lien held by the Commonwealth of Virginia, and two liens held by the County of Henrico, Virginia. The value of these interests greatly exceeds...
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