MEMORANDUM
RUSSELL H. NEHRIG, Bankruptcy Judge.
On April 14, 1976, American State Bank filed a financing statement with the Indiana Secretary of State's Office. This statement reflected a transaction which created a security interest in favor of the Bank in certain property owned by Rex Wyatt, d/b/a Rex Printers. About one year later, the debtor, Rex Printers, incorporated and became known as Rex Printing, Inc.<...
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