United States Bankruptcy Court, D. South Dakota November 21, 1983, 11-50153 (Stephenson v. South Dakota, Department of Revenue, Sales Tax Division (In Re Stephenson))

MEMORANDUM DECISION

PEDER K. ECKER, Bankruptcy Judge.

The matter before the Court is a motion to dismiss filed by the defendant in response to a complaint requesting the avoidance of a sales tax lien filed by the debtors. The motion was brought on for hearing and the facts are not disputed.