Hutchinson, In re--Hutchinson v. United States

Chapter 7 debtors not permitted to avoid tax liens from otherwise exempt property, even if the said tax lien could be avoided by a trustee under law. (Bankr. E.D. Cal.)
Exemptions; Debts Collectible from Exempt Property; Debt Secured by Lien; Tax Lien.
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Consumer case opionion summary, case decided on January 02,2018, LexisNexis #0218-039