OPINION
EMIL F. GOLDHABER, Bankruptcy Judge:
The case before the court involves the application of sections 60 and 67a(1) to a lien created by levy on certain personal property and to a garnishment lien and payment pursuant to that garnishment lien. The application of those sections depends upon the determination of the solvency or insolvency of the debtor which turns on the valuation to be given an account receivable which is the subject of a complex lawsuit...
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