MEMORANDUM OPINION
ROBERT G. MAYER, Bankruptcy Judge.
The question presented is whether money in the debtors' bank account which is from registration and title fees and sales tax collected by the debtors on the sale of motor vehicles, are proceeds subject to the security interest of Automotive Finance Corporation.
The lender had a blanket lien on all assets of the debtors. It asserts that all of the money in the...
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