MEMORANDUM OF DECISION
JAMES A. PUSATERI, Bankruptcy Judge.
This matter is before the Court in this chapter 11 proceeding on the Request for Abandonment and Relief from the Automatic Stay filed by the Ninth District PCA (hereinafter "PCA") and a Brief in Response to such Request filed by the Trustee, Joseph I. Wittman (hereinafter "Trustee"). Specifically, this Court must determine the extent of a lien held by PCA to entitlements received by Edward Rogers...
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