MEMORANDUM OF DECISION AND ORDER
MICKEY DAN WILSON, Bankruptcy Judge.
Plaintiff Kenneth L. Stainer, trustee, objects to a claim by defendant Bank of Tulsa of a perfected security interest in a trailer. The issue is whether the proper mode of perfection is by filing a financing statement with a County Clerk, or by filing a lien entry form with the Oklahoma Tax Commission. After complaint and answer, the matter comes before this Court on the parties' submission...
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