FINDINGS AND CONCLUSIONS
JOSEPH A. GASSEN, Bankruptcy Judge.
THIS MATTER was tried on a Complaint to determine the validity, priority and extent of Plaintiff's, Walter E. Heller & Company Southeast, Inc. ("Heller") lien and interest in accounts receivable of the debtor. Heller had taken possession of the debtor's personal property and accounts receivable as a result of a voluntary surrender of collateral to Heller prior to bankruptcy. Heller brought...
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