Fisher v. Pennsylvania, Department of Revenue (In Re Fisher)

MEMORANDUM OPINION

BERNARD MARKOVITZ, Bankruptcy Judge.

Before the Court is Debtors’ Motion To Avoid Judicial Liens Pursuant To 11 U.S.C. § 522(f)(1).

Debtors seek to avoid two (2) pre-petition judicial liens by McKelvey Oil Co., Inc. (“McKelvey”) in the amounts of $41,580.59 and $115,228.32, respectively, which liens, have attached to two (2) parcels of real property owned by Debtors. According to Debtors, they are entitled under 11 U.S.C. § 522(f)(1) to avoid all but $2,666.64 of these liens. Debtors further argue that they are entitled to “apportion” the surviving part of McKelvey’s lien so…