  MEMORANDUM DECISION ON MOTION TO AUTHORIZE DISBURSEMENT AND DISTRIBUTION OF HOMESTEAD- 1  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25                     UNITED STATES BANKRUPTCY COURT  WESTERN DISTRICT OF WASHINGTON AT TACOMA    In re:  WILLIAM D. SELANDER, JR.,          Debtor.    Case No. 16-43505    MEMORANDUM DECISION ON  MOTION TO AUTHORIZE DIVISION AND  DISBURSEMENT OF HOMESTEAD  EXEMPTION AND TO DISBURSE FINAL  PAYMENT TO UMPQUA BANK      This matter came before the Court on September 6, 2018, on the motion to authorize  division and disbursement of debtor’s homestead exemption and to allow a final payment to  Umpqua Bank filed by Chapter 7 trustee Brian Budsberg (“Trustee”). The United States, on  behalf of its agency, the Internal Revenue Service (“IRS”), and the United States Trustee filed  responses to the motion. Debtor William Selander (“Debtor”) did not file a response, although  the Trustee represented at the hearing that the Debtor opposed the motion as well. After the  hearing, the Court took the matter under advisement. Based on the pleadings and arguments  presented, the Court’s findings of fact and conclusions of law are as follows:       Below is a Memorandum Decision of the Court.  _____________________ Mary Jo Heston U.S. Bankruptcy Judge  __________________________________________________________________  (Dated as of Entered on Docket date above)  Entered on Docket October 19, 2018  Case 16-43505-MJH Doc 155 Filed 10/19/18 Ent. 10/19/18 09:03:16 Pg. 1 of 10

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