MEMORANDUM OPINION
C.N. CLEVERT, Bankruptcy Judge.
This matter is before the court upon the filing of a complaint by the Wisconsin Department of Industry, Labor and Human Relations (DILHR) as assignee of pre-petition wage claims by the debtor's former employees. The complaint seeks relief under two separate causes of action. First, DILHR seeks entry of a declaratory judgment that the filing of notice of the wage earners' lien in the sum of $237,285.33 is...
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