FINDINGS AND CONCLUSIONS
JOSEPH A. GASSEN, Bankruptcy Judge.
This matter is before the court on the complaint of Irving E. Gennet, trustee, to determine validity, priority and amount of lien and seeking a final judgment declaring that the trustee's interest in the subject equipment is superior to that of the defendant, International Business Machines, Inc. (C.P. No. 1) and the answer of International Business Machines, Inc. (C.P. No. 3a).
In lieu...
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