MEMORANDUM OF DECISION
ORMA R. SMITH, District Judge.
This action is before the court upon a petition filed pursuant to the provisions of Section 39 of the Bankruptcy Act, 11 U.S.C.A. § 67(c), to review a decision of the Referee. The petitioner, Greyson Company, Ltd. (Greyson Company) seeks a review of the Referee's determination that it held only an unperfected security interest in certain food packaging equipment which was sold by the trustee in bankruptcy...
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