MEMORANDUM DECISION
THOMAS C. BRITTON, Bankruptcy Judge.
This chapter 11 debtor seeks the turnover of an account in its name held by the defendant Biscayne Bank. The bank has answered and counterclaimed, asserting a security interest in the account on behalf of itself and another bank, Irving Trust. The bank also claims a setoff against the account. The matter was tried on August 19, at which time Irving Trust was permitted without objection to intervene...
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