MEMORANDUM OPINION AND ORDER ON PRIORITY OF AND STATUTORY LIEN FOR EMPLOYEES CLAIMS.
PHILIP H. HICKSON, Bankruptcy Judge.
Pursuant to order entered November 10, 1980, this proceeding came on to be further heard upon issues (1) and (2) stated therein. From the testimony of witnesses and written exhibits introduced, findings of fact and determination of issues presented are made by this memorandum opinion and order.
THE ISSUES:
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