OPINION AND ORDER AFFIRMING DECISION OF BANKRUPTCY COURT
ROBERTS, District Judge.
I.
This matter is before the Court on an appeal by the State of Michigan Unemployment Agency ("Appellant" or "UA") from a decision by the Bankruptcy Court ("BC"). The central issue is whether the BC erred in concluding that the UA's prepetition liens on Debtor's property do not attach to preference proceeds recovered by Trustee post-petition. For the reasons...
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