MEMORANDUM OPINION
BERNARD MARKOVITZ, Bankruptcy Judge.
Presently before the Court is a Motion To Abandon Property of the estate brought by Golden Isles Food Equipment Company (hereinafter "Golden Isles"), a creditor in this case. The Trustee has objected to this abandonment, alleging that Golden Isles' purchase money security interest in the subject property was improperly perfected, thereby subordinating its interest to that of the Trustee.
A hearing...
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