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IN RE CLARK

Case No. 14-01089 Adv. Pro. No. 15-90019.

536 B.R. 450 (2015)

IN RE Saiyong O. CLARK, Debtor. Saiyong O. Clark, Plaintiff, v. Dane S. Field, Trustee, and State of Hawaii Department of Taxation, Defendants.

United States Bankruptcy Court, D. Hawaii.

Signed August 19, 2015.

Attorney(s) appearing for the Case

Stuart H. Oda , Hilo, HI, for Debtor.

Simon Klevansky , Alika L. Piper , Nicole D. Stucki , Klevansky Piper, LLP, Cynthia M. Johiro , Dept of Attorney General, Honolulu, HI, for Defendants.

MEMORANDUM OF DECISION REGARDING MOTIONS TO DIMISS AND FOR SUMMARY JUDGMENT

In this adversary proceeding, the chapter 7 debtor seeks a declaratory judgment determining that certain unrecorded state tax liens attach to her property and are not avoidable, or in the alternative that...

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