MEMORANDUM OF OPINION AND ORDER: (1) VOIDING LIEN WITH RESPECT TO HOME EQUITY LOAN; (2) DISALLOWING PROOF OF CLAIM WITH RESPECT TO HOME EQUITY LOAN; BUT (3) ALLOWING EQUITABLE SUBROGATION CLAIM FOR TAXES PAID
STACEY G.C. JERNIGAN, Bankruptcy Judge.
I. Introduction
Martin Junius Gulley, Jr. ("Mr. Gulley") and Loreace Gulley ("Mrs. Gulley" and,
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