By Lawrence R. Ahern III, Brown & Ahern (Nashville, TN)
Introduction
In its recent decision in In re Taylor,1 the Tenth Circuit Court of Appeals was faced with determining how the section 522(f) exemption-impairment process works when a debtor said an exemption to which he would otherwise have been entitled was impaired by judicial liens on his property. He owned the property in question as a joint tenant with his ex-wife . . .
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