OPINION
JAMES F. QUEENAN, Jr., Bankruptcy Judge.
In the captioned chapter 7 cases, Sears, Roebuck and Co. ("Sears") is a creditor holding a purchase money security agreement covering a variety of household goods ranging from televisions to mattresses. Its security interest is perfected, notwithstanding lack of filing, because filing is unnecessary to perfect a purchase money security interest in consumer goods. Mass.Ann.Laws ch. 106, § 9-302...
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