MEMORANDUM OPINION
JOSEPH L. COSETTI, Bankruptcy Judge.
On April 30, 1986, Keystone Acceptance Corporation ("Keystone") filed a Complaint to Determine Validity of Liens and to Direct Trustee to Turn Over Proceeds. This adversary proceeding is a companion to Adversary No. 86-0102, brought by General Electric Credit Corporation ("GECC") against the Debtor, Nardulli & Sons Company, Inc. ("Nardulli"), and the Trustee. Both adversaries involve identical issues...
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