second and third notes were given. The Debtors seek to avoid the Bank’s claimed purchase money security interest in the household goods. Discussion Section 522(f)(2)(A) permits a debtor to avoid a non-possessory non-purchase money security interest in household furnishings, household goods, or appliances which are primarily used for the personal family or household use of the d olding that the creditor’s refinancing of an old loan at the time a new loan was executed extinguished the purchase money character of the original loan because proceeds of the new loan were not used to acquire rights in collateral and, thus, the creditor’s liens in all but the most recently purchased household goods were avoidable); (disagreeing with Pristas, infra); In re Janz, 67 B.R. 553 (Bankr.D.N.D.1986) (<HOLDING>); In re Mason, 46 B.R. 119
holding that where a debtor borrowed money from a third party to pay off the holder of a pmsi in the collateral the effect was to extinguish the pmsi the court noted that a finding that the lender enabled the debtor to acquire rights in the collateral as  9107 requires may be possible where a nonselling lender has given value prior to the time the debtor acquires rights in the collateral holding that the debtor has the burden of showing that collateral estoppel applies holding that the debtor must pay the government interest at the rate the debtor would pay a commercial lender for a loan of equivalent amount and duration considering the risk of default and any security holding that where a security agreement contained collateral other than collateral for which creditor advanced funds to debtor since it secured antecedent debts as well as new debt and the agreement provided that the security interest secured payment and performance of the debtors present and future debts to the creditor the creditor did not have a pmsi and the debtors could avoid the creditors lien on collateral claimed as exempt holding that under colorado law refinancing of a purchase money loan whereby an old note and security agreement were canceled and replaced by a new note and security agreement did not automatically extinguish the creditors pmsi in the debtors furniture the parties did not intend the new note to extinguish the original debt and security interest in that identical collateral remained almost no new money was advanced and the document specifically stated an intent to continue the pmsi