OPINION AND ORDER
THOMAS C. GIBBONS, Bankruptcy Judge:
Before the Court for consideration are cross-Motions for Summary Judgment. This matter was initiated by a Complaint of Ford Motor Credit Company (hereinafter "Ford") seeking a declaratory judgment to determine the nature, extent and priority of security interests pursuant to § 506(a). Through numerous Stipulations and Default Judgments, most of the named defendants have either disclaimed an interest...
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