MEMORANDUM DECISION
THOMAS C. BRITTON, Bankruptcy Judge.
The plaintiff, Elgin State Bank, seeks to impress its second mortgage lien upon $80,000 which is before the court as the result of liquidation of this chapter 11 debtor's property. (C.P. No. 2) The holders of the first mortgage lien, the trustees of a Chapter X debtor, G.A.C. Corporation, acknowledge that their lien has been fully satisfied. (C.P. No. 12). The owner of the property, All American Holding...
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