MEMORANDUM AND ORDER
PETTINE, Senior District Judge.
On October 15, 1986, the Internal Revenue Service ("IRS") seized two automobiles owned by Anthony Bucci, Sr. ("the debtor"). Elaine T. Bucci ("the secured party") alleges that she held a prior perfected security interest in the two automobiles. On October 28, 1986 the secured party petitioned this Court for a temporary restraining order to restrain the IRS from advertising or selling the automobiles and...
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