MEMORANDUM OPINION
GLEN M. WILLIAMS, District Judge.
The plaintiff, Ingersoll-Rand Financial Corporation (Ingersoll-Rand) appeals an order entered by the Bankruptcy Court for the Western District of Virginia holding that Ingersoll-Rand did not have a perfected lien on certain mining equipment. Jurisdiction of this court attaches pursuant to Section 405 of Title IV of the 1978 bankruptcy legislation.
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