MICHAEL J. KAPLAN, Chief Judge.
The issue before the Court is whether a motor vehicle lender whose lien was not inscribed on the title certificate under New York's motor vehicle "Title" law, despite the absence of any wrongdoing by the Debtor, is nonetheless "perfected" against the Chapter 7 Trustee. I find that the decision of the District Court of this District in General Motors Acceptance Corp. v. Waligora (In re Waligora),
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