OPINION AND ORDER
FUSTE, District Judge.
This is a bankruptcy appeal filed by Banco Popular de Puerto Rico (Appellant) challenging two final and dispositive orders of the bankruptcy court. The same are reviewable on appeal. 28 U.S.C. sec. 157 (1984). The issue before us is whether certain equipment, an electric substation erected to service a building, is subject to a mortgage encumbering the parcel of land where the building and the substation are located...
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