MEMORANDUM OPINION
BLACKWELL N. SHELLEY, Bankruptcy Judge.
This matter comes before the Court on the complaint of the debtor, Q.T., Incorporated, ("Q.T."), to determine the validity of a lien held by Thomas Russell & Company, Incorporated, ("Thomas Russell"). Based upon the evidence presented at trial and the arguments of counsel, the Court makes the following findings of fact and conclusions of law.
FINDINGS OF FACT
On May 12, 1988...
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