MEMORANDUM OPINION
FRANK W. KOGER, Chief Judge.
On December 6, 1993, the Exchange National Bank of Jefferson City (the Bank) filed this adversary proceeding against the Debtor, A.J. Rackers, Inc., and its statutory trustees to "Determine the Validity of Security Interest." A trial was set and held on March 30, 1994 at which time the Court heard statements of counsel, evidence from witnesses,
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