McKeever v. McClandon (In McKeever)

MEMORANDUM OPINION AND FINDINGS OF FACT AND CONCLUSIONS OF LAW

ERWIN I. KATZ, Bankruptcy Judge.

This cause came before the Court for trial on the amended complaint of Levander and Elnora MeKeever (“McKeevers”), under Section 522 of the Bankruptcy Code, 11 U.S.C. § 522, seeking to avoid the tax sale of their residence to the tax purchaser, Joe Ann McClandon (“McClandon”). The amended complaint alleges, in Count I, that the tax sale is avoidable under Section 548 as a sale for less than reasonably equivalent value, and, in Count II, that the sale was defective as to an unsecured creditor, the…