Clark v. Field (In re Clark)

MEMORANDUM OF DECISION REGARDING MOTIONS TO DISMISS AND FOR SUMMARY JUDGMENT

Robert J. Faris, United States Bankruptcy Judge

In this adversary proceeding, the chapter 7 debtor seeks a declaratory judgment determining that certain unrecorded state tax liens attach to her property and are not avoidable, or in the alternative that the state tax claims are priority unsecured claims under section 507(a)(8). The bankruptcy trustee has filed a motion to dismiss and the debtor has filed a motion for summary judgment. For the following reasons, I will grant summary judgment in favor of the debtor on…