OPINION
EDWARD R. GAINES, Bankruptcy Judge.
Before the Court for consideration is the adversary complaint filed by Waldoff's, Inc. against Orix Credit Alliance, Inc., requesting determination of the validity, priority or extent of a lien or other interest in property, and to obtain a declaratory judgment that the subject agreement between the parties is a financing arrangement and that the Defendant is a general unsecured creditor. Also before the Court...
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