ORDER
ARTHUR N. VOTOLATO, Jr., Bankruptcy Judge.
Heard on June 1, 1992 on the objection of Paramax Systems Corporation, an unsecured creditor, to certain liens on the so-called Army "Tugboat Contract." The contract had been awarded to the Debtor in 1988 by the Naval Sea Systems Command on behalf of the Department of the Navy. The liens in question are asserted by the Federal Deposit Insurance Corporation as receiver for Bank of New England and New Bank of...
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