MEMORANDUM
ROBERT L. TAYLOR, District Judge.
This case involves a petition to review an order of the bankruptcy referee. 11 U.S.C. § 67(c). Petitioner contends that the referee erred in disallowing his claim as a secured creditor.
The parties to the financing agreement intended that petitioner retain a security interest in service station equipment sold to the bankrupt. The financing statement filed with the Secretary of State was incomplete...
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