MEMORANDUM OPINION
GUIN, Senior District Judge.
This cause is before the court on appeal by Citicorp National Services, Inc. (Citicorp) from final order of the United States Bankruptcy Court for the Northern District of Alabama entered on May 20, 1992, sustaining the trustee's contest of claim of the secured proof of claim of creditor Citicorp. This court has jurisdiction over the appeal of such final orders under 28 U.S.C. § 158. Citicorp filed a timely...
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