MEMORANDUM OPINION
GEORGE L. PROCTOR, Bankruptcy Judge.
This cause came before the Court on the complaint of First Federal Savings and Loan Association of Florida ("First Federal") seeking a declaratory judgment that it had a perfected interest in rent proceeds collected pre and post-petition by AAA Properties of Polk, Inc. ("AAA"). Each of the defendants assert an interest in those proceeds.
Upon consideration of the evidence, argument of counsel...
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