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.

James Robert Stephenson and Vicki Lynn Stephenson filed a joint petition for relief under Chapter 7 of the Bankruptcy Code on July 26, 1982. The debtors claimed an exemption for their equity in homestead property under state law. The claim of exemption does not exceed the maximum allowable homestead…