MEMORANDUM
SWINFORD, District Judge.
Industrial Steel & Supply Company, Inc. and Lexington Building Supply Company, Inc. have petitioned the court for review of the Referee in Bankruptcy's decision disallowing their claims as secured claims. The petitioners assert that they are entitled to secured claims in the nature of mechanics liens upon certain property of the bankrupt designated as lot 5a of the Hollow Creek Subdivision of Lexington, Kentucky....
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