MEMORANDUM DECISION AND ORDER
ROBERT D. MARTIN, Bankruptcy Judge.
Daniel Cuff ("Cuff") owned a Ford tractor ("the tractor") which he used in farming in Rock County, Wisconsin. On July 27, 1983, Cuff took the tractor to be repaired at Stateline Ford Tractor, Inc. ("Stateline") in Winnebago County, Illinois. The tractor was returned to Cuff on September 9, 1983. On October 18, 1983, Stateline filed a lien notice pursuant to ILL.REV.STAT. ch. 82 § 40 ...
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