MEMORANDUM OF DECISION
JAMES B. HAINES, Jr., Bankruptcy Judge.
This matter comes before the court on trustee's complaint to determine liens. The parties have filed factual stipulations, stipulations of admissibility of exhibits, and trial briefs. The case has been submitted on the stipulated record.
Background
Good Ship Appledore, Ltd., filed its Chapter 7 petition in bankruptcy on March 21, 1988. William H. Howison was appointed...
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