MEMORANDUM OF DECISION
JOHN K. PEARSON, Bankruptcy Judge.
This adversary is before the Court for a determination of the priority between two competing security interest holders in personal property. Debtors appear by Clifford L. Bertholf. Plaintiff, United States of America, appears by Emily B. Metzger, Assistant U.S. Attorney. Defendant, The First State Bank of Kingman, appears by David D. Gaumer. The Chapter 12 standing trustee, Edward J. Nazar, appears...
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