Goodman v. Granger (In Re Granger)

MEMORANDUM OPINION AND ORDER

RICHARD L. SPEER, Bankruptcy Judge.

This cause comes before the Court after Hearing to Determine Lien Priorities. At the Hearing, the parties had the opportunity to present the evidence and arguments they wished the Court to consider in reaching its decision. The parties were given fourteen (14) days to file additional Memo-randa of Law on this subject. The Court has reviewed the evidence and arguments of counsel, as well as the entire record in this case. Based on that review, and for the following reasons, the Court finds that the lien of the Internal Revenue…