MEMORANDUM OPINION AND ORDER
ROBERT L. BERRY, Bankruptcy Judge.
This matter comes before the Court upon Petitioner's Application for Disclaimer of Assets. The trustee for the debtor estate has received certain accounts receivable of the debtors' business. Petitioner seeks to obtain these sums, alleging that she is a bona fide purchaser of the same. Trustee counters, by alleging that he is a superior lien creditor pursuant to 11 U.S.C. § 544, and therefore...
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