FINDINGS OF FACT AND CONCLUSIONS OF LAW
JERRY A. FUNK, Bankruptcy Judge.
This Case is before the Court on an Objection to Claim 8 (Doc. 29) and a Motion to Value Federal Tax Lien (Claim 8) (Doc. 28), both filed by Patricia Lee McFadyen ("Debtor"). The Court held a hearing on November 26, 1997. Based on the evidence presented, the Court enters the following Findings of Fact and Conclusions of Law.<...
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