OPINION
KENNETH J. MEYERS, Bankruptcy Judge.
This matter is before the Court on cross-motions for summary judgment on Banterra Bank's Complaint to Determine Extent, Validity, and Priority of Liens. The issue before the Court is whether an agreement between the debtor and the defendant constitutes a "true lease" or whether it is, in fact, a disguised security agreement pursuant to § 1-201(37) of the Illinois Uniform Commercial Code.
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