MURPHY, Chief Judge.
The issue presented in this appeal is the relative priority, in proceedings for distribution of an estate assigned by a debtor for the benefit of its creditors, of a claim of the State for unpaid sales and use taxes, and a security interest perfected before the assignment and before the State's filing of its lien for the unpaid taxes.
I.
On December 28, 1982, Paramount Interiors, Inc., a Maryland corporation, executed an assignment...
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