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IN RE SULLIVAN

No. 99-61058 RTL.

254 B.R. 661 (2000)

In re William F. SULLIVAN, Debtor.

United States Bankruptcy Court, D. New Jersey.

November 1, 2000.

Attorney(s) appearing for the Case

John J. Farmer, Jr., Attorney General of New Jersey, Tracy E. Richardson, Deputy Attorney General, Trenton, NJ, for State of New Jersey, Division of Taxation.

Andrea Dobin, Sterns & Weinroth, P.C., Trenton, NJ, for Chapter 7 Trustee.

OPINION

RAYMOND T. LYONS, Bankruptcy Judge.

The chapter 7 trustee moved under 11 U.S.C. §§ 544 and 545 (West 2000) to avoid a tax lien of the State of New Jersey arising pursuant to N.J. STAT. ANN. §§ 54:49-1 and 49-12. (West 2000).1 This court has jurisdiction under 28 U.S.C. § 1334(a), 28 U.S.C. § 157(a) and (b)(1), and the Standing Order of Reference from the United States District Court...

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