MEMORANDUM AND OPINION GRANTING SUMMARY JUDGMENT
ROBERT E. NUGENT, Bankruptcy Judge.
This matter is before the Court on the motion of U.S. Bancorp Leasing and Financial ("Bancorp") for summary judgment (the "Motion") on the Trustee's Complaint. In his Complaint, Trustee J. Michael Morris asserts that the arrangement under which Bancorp leased to debtors Robert and Jan Charles five Kenworth truck tractors is a disguised sale rather than a finance lease...
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