OPINION
EMIL F. GOLDHABER, Bankruptcy Judge:
The matter in dispute is whether the issuance of a certificate of title for a van by the Pennsylvania Department of Motor Vehicles ("the DMV") without a notation of an encumbrance constitutes a failure to perfect the security interest although the creditor fully complied with the filing requirements of the Motor Vehicle Code. The issue arises through the debtor's objection to a secured creditor's proof of claim...
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