OPINION
WARREN W. BENTZ, Bankruptcy Judge.
Background
This matter is before the Court on the Complaint of Arthur P. Dilts t/a Dilts Electric Company and M. Joan Dilts, his wife ("Debtor") for a determination of the secured status of the claim of Mellon Bank, N.A. ("Mellon") against the Debtors' residence. We held an evidentiary hearing on February 7, 1992 and the matter is now ready for decision.
Facts
On January...
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