OPINION
DAVID A. SCHOLL, Bankruptcy Judge.
A. INTRODUCTION
The instant Proceeding ("the Proceeding") presents the significant legal question of whether the presence of a clause in a mortgage expressly stating that funds escrowed by the Mortgagee for taxes and hazard insurance constitute a security interest in the Debtor-mortgagor's property excludes the Mortgagee's claim from the scope of 11 U.S.C. § 1322(b)(2). That Code section...
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