Opinion by Judge KLEINFELD; Dissent by Judge GOULD.
OPINION
KLEINFELD, Circuit Judge:
This is a bankruptcy case turning on lien priorities.
Facts
International Factors, Inc., in whose shoes Harrison Jewell now stands, financed Fleet Manufacturing. Fleet was a corporation. Kevin and Maryann Stanton, husband and wife, owned all the shares. International Factors took a security interest in Fleet's property in 1994, with several continuing...
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