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In re: Sandra J. Tillman

Ruling by

Edward M. Chen

Lower Court

USDC Arizona

Lower Court Judge

Dominic Lanza

dissenting Judge(s)

Patrick J. Bumatay
Chapter 7 trustee could not avoid Internal Revenue Service tax penalty lien on debtor's exempt interest in real property, and thus could not preserve the value of the tax penalty lien for the benefit of the estate.

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