MEMORANDUM OPINION
STEPHEN A. STRIPP, Bankruptcy Judge.
First Fidelity Bank, N.A., North Jersey (hereinafter "FFB") has moved for a declaration of rights in the proceeds of sale of certain assets of the debtor. Movant FFB and respondent MDFC Equipment Leasing Corporation (hereinafter "MDFC") both claim entitlement to said proceeds. There are two issues. The first issue is whether FFB is estopped from claiming such entitlement. If FFB is not estopped, then...
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