MEMORANDUM OF DECISION
CAROL J. KENNER, Bankruptcy Judge.
By its complaint in this adversary proceeding, the Official Unsecured Creditors' Committee in this case seeks a determination that certain liens that the Defendants assert against the Debtor's accounts receivable and real estate are invalid and unperfected. After a trial on the merits, at which few (if any) facts were truly in dispute, the Court now enters the following findings and rulings...
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