Pennsylvania Capital Bank v. Glosser (In Re Allen)

MEMORANDUM OPINION

M. BRUCE McCULLOUGH, Bankruptcy Judge.

Pennsylvania Capital Bank (hereafter “PCB”) asserts that it presently possesses judgment liens on certain property — an individual retirement account (IRA), a simplified employee pension (SEP), a 3.8% ownership interest in a limited partnership, and an interest in a joint checking account — which compi'ise a portion of the bankruptcy estate of Robert D. Allen, the debtor in the above-captioned bankruptcy case. PCB contends that it obtained its liens on the property in question prior to the commencement of the instant bankruptcy ease by…