OPINION
DAVID W. HOUSTON, III, Bankruptcy Judge.
This matter comes before the Court on the complaint to determine the validity and/or priority of liens filed by Sencore, Inc., hereinafter referred to as plaintiff or Sencore, against Jacob C. Pongetti, Trustee for the Estate of Columbus Typewriter Company, Inc., d/b/a Columbus Business Machines, hereinafter referred to as defendant or trustee; the parties having all agreed that the Court could decide this...
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