HOWARD SCHWARTZBERG, Bankruptcy Judge.
Citibank, N.A., the holder of a secured claim against the debtor's assets under a written security agreement for advances made to the debtor, Tele/Resources, Inc., before the commencement of this Chapter 11 case, has moved for summary judgment with respect to its adversary action to obtain the proceeds of federal, state and local tax refunds received by the debtor, which are subject to its lien. Newmarket Company Limited, an...
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