MEMORANDUM AND ORDER
BILL H. BRISTER, Bankruptcy Judge.
Floyd D. Holder, Jr., Trustee, filed complaint to determine the validity, priority or extent of lien or other interest which the debtor, James Gail Wilson, his former wife, Virginia Waynell Evans Wilson, the Small Business Administration, ("SBA") or Internal Revenue Service ("IRS") might have in and to an income tax refund in his possession. The following summary...
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