MEMORANDUM DECISION AND ORDER
WINDER, Chief Judge.
This matter is before the court on the appeal of First Security Bank of Utah ("First Security") from an order of the United States Bankruptcy Court for the District of Utah denying First Security's Motion for Summary Judgment and granting the Motion for Summary Judgment brought by appellee Duane H. Gillman, Trustee (the "Trustee"). This court held a
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