MEMORANDUM
KEITH M. LUNDIN, Bankruptcy Judge.
The issue in these consolidated proceedings is whether agreements are true leases or disguised sales and security interests. I find that the agreements are security agreements and the transactions are sales not leases.
The following constitute findings of fact and conclusions of law. Bankruptcy Rule 7052. This is a core proceeding. 28 U.S.C.S. § 157(b)(2)(M) (Law.Co-op.1986).
I. PROCEDURE...
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