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IN RE VERMA

Bankruptcy No. 86-1277, Adv. No. 87-0136.

91 B.R. 17 (1987)

In re Kamal D. VERMA and Savitri Verma, his wife, Debtors. Kamal D. VERMA and Savitri Verma, his wife, Plaintiffs, v. FIRST UNITED FEDERAL, formerly known as Cambria Savings and Loan Association; Mellon Bank, N.A.; American Express Company; Diners Club; Equibank; Sheonath B. Srivastrava; "Berger"; Somerset Trust Company; Internal Revenue Service, United States of America; Sun Oil Company; Salix State Bank; Bhaskaram Murali; and Riverside Service Station, Defendants.

United States Bankruptcy Court, W.D. Pennsylvania.

September 29, 1987.

Attorney(s) appearing for the Case

Robert O. Lampl, Janice L. Morison, Pittsburgh, Pa., for debtors.

Craig R. McKay, Asst. U.S. Atty., Pittsburgh, Pa., Gerard J. Mene, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for the U.S.

MEMORANDUM OPINION

JOSEPH L. COSETTI, Bankruptcy Judge.

The motion of the United States for dismissal of the action as it affects the lien of the United States is granted. The Debtors' motion fails to state a cause of action as to the statutory lien of the United States. The motion of the Debtors for default as to the other Defendants who have not answered is granted.

The Debtors raise both 11 U.S.C. §...

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