MICHAEL J. KAPLAN, Chief Judge.
The Debtors here count among their "toys" a four-wheeled off-the-road ATV (all terrain vehicle) (Hovland) and a Sea Doobrand PWC (personal watercraft) (Rainer).
The purchase money lender (coincidentally the same in the two otherwise unrelated cases) did not file financing statements because, it claims, these items are "consumer goods" that are not "motor vehicles" for purposes of UCC § 9-302(1)(d). And it derives that result...
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