ORDER
MICKEY DAN WILSON, Bankruptcy Judge.
This adversary proceeding was filed by Kenneth L. Stainer, trustee for the debtor estate and plaintiff herein, on December 6, 1982. Plaintiff objects to the claim of a security interest in debtors' tax refunds for 1981 filed by Stephen C. Wolfe, defendant. Plaintiff alleges that defendant does not have a perfected security interest in debtors' tax refund because defendant does not have a valid security agreement...
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