MEMORANDUM OPINION
M. BRUCE McCULLOUGH, Bankruptcy Judge.
STATEMENT OF FACTS
This opinion is issued in response to, and subsequent to the hearing of July 31, 1996, regarding, the motion for summary judgment filed by Gary L. Smith, Chapter 7 trustee and plaintiff herein. This adversary proceeding, which was initiated by plaintiff, involves a request for a determination by this Court under 11 U.S.C. § 506(a) that Iron & Glass...
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