MEMORANDUM AND ORDER
MILLER, District Judge.
Resources Unlimited, Inc. ("RUI") appeals the bankruptcy court's decision that certain environmental claims against the debtor's estate have priority over RUI's competing perfected security interest in the debtor's assets, and that use of the debtor's tax refunds to clean up the environmental hazards would not result in a taking of RUI's property without just compensation. This court has jurisdiction over...
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