MEMORANDUM AND ORDER
ALEXANDER HARVEY, II, District Judge.
Presently before the Court are three related bankruptcy appeals involving Excavation Construction, Inc., the debtor, (hereinafter referred to as "Excavation") and Mack Financial Corporation, the creditor (hereinafter referred to as "Mack"). In August 1975, Excavation, which is engaged in the construction business, bought six cement mixers, and in September 1978, it bought fifty dumptrucks. The mixers...
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