MEMORANDUM OPINION
GEORGE L. PROCTOR, Bankruptcy Judge.
The matter under consideration is a Motion to Value Claim of CARIBANK LEASING CORPORATION ("Caribank") filed by the Debtor. In considering the Debtor's motion the Court addressed the following four issues:
1. Whether the "Equipment Lease" between the Debtor and Caribank was a "true" lease subject to § 365 of the Bankruptcy Code or a financing arrangement subject to § 506 of the Bankruptcy...
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