MEMORANDUM OPINION
ERWIN I. KATZ, Bankruptcy Judge.
This matter comes before this Court on cross-motions for summary judgment brought by Equitable Life Leasing Corporation ("Equitable") and Heller Financial, Inc. ("Heller"), two of the defendants herein, and Virtual Network Services, Corporation ("VNS"), the debtor in this case and the plaintiff in this adversary proceeding. This Court grants the Motion for Summary Judgment of Equitable and Heller and denies...
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