MEMORANDUM OPINION AND ORDER
McGARR, District Judge.
This case involves a petition for review of an order of the Bankruptcy Court. The issue is the validity and extent of a lien claimed by the Small Business Administration. The Referee entered his order on December 16, 1971. Both the Trustee and the Small Business Administration have filed petitions to review that order.
The facts are not in issue. On September 29, 1969, the bankrupt borrowed $25...
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