FINDINGS OF FACT AND CONCLUSIONS OF LAW
GEORGE L. PROCTOR, Bankruptcy Judge.
This adversary proceeding is brought to determine the validity, priority and extent of a lien in accounts receivables owing to the debtor. Both parties have filed motions for summary judgment which were heard August 9, 1988. Based upon the pleadings, evidence, and stipulation of facts, the Court enters these Findings of Fact and Conclusions of Law:
FINDINGS OF FACT
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