MEMORANDUM OPINION AND ORDER ON SUMMARY JUDGMENT MOTIONS
Michael G. Williamson, United States Bankruptcy Judge
The Debtor's ex-wife received two cars from the Debtor under a marital settlement agreement. Although the Debtor's ex-wife took — and retained — possession of the cars, which were owned by the Debtor's company, she never actually obtained a certificate of title for them. The United States government now claims a tax lien on...
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