MEMORANDUM OPINION
MARK B. McFEELEY, Bankruptcy Judge.
This matter came before the Court on September 25, 1986, and November 10, 1986, for oral arguments concerning the priority of liens held by the liquor distributors vis-a-vis the secured creditors. At the hearing, the Court ruled that the claims of New Mexico Beverage Company based on the 1976 and 1977 liquor sales are not barred by the statute of limitations.
Two issues remain for the Court's...
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