United States Bankruptcy Court, D. Maryland March 18, 1983, 19-10195 (Hoffman v. Internal Revenue Service (In Re Hoffman))

MEMORANDUM OPINION AND ORDER

JAMES F. SCHNEIDER, Bankruptcy Judge.

THE HOFFMAN CASE

The adversary proceeding in the Hoffman case was instituted by the debtors’ complaint filed on January 21, 1981, seeking avoidance of certain judicial liens pursuant to 11 U.S.C. § 522(f)(1) (Supp. V 1981). The defendants Internal Revenue Service [“I.R.S.”], Schumacher & Seiler, Inc.