MEMORANDUM OPINION
ERWIN I. KATZ, Bankruptcy Judge.
This matter comes before the Court on the Complaint of Great American Insurance Company to determine the validity, extent and priority of the liens claimed by various defendants, including MorAmerica Capital Corporation. A Counterclaim was filed by MorAmerica Capital Corporation (hereinafter MorAmerica) against Great American Insurance Company (hereinafter Great American) and this matter was set for trial...
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