ORDER ON APPEAL AND MEMORANDUM OF OPINION
BRODY, District Judge.
The question presented in this bankruptcy appeal is whether a Maine statute — since superseded — designating the county registries of deeds as the office(s) in which the Internal Revenue Service was required to file notices to perfect tax liens on a taxpayer's "property" applied to personal as well as real property.
This case is before the Court on a stipulated record...
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