OPINION
RAY REYNOLDS GRAVES, Bankruptcy Judge.
This proceeding seeks a determination of the rights of the parties as to funds in a certain escrow account; the escrowed money represents the proceeds of an account receivable which the account debtor, General Electric, paid to the escrow agent, Merrill, Lynch, Pierce, Fenner & Smith, pursuant to order of this Court. The facts are as follows.
On July 1, 1975, Michigan National Bank of Macomb (hereinafter...
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