GOLDBERG, Judge:
Textron Financial Corporation ("Textron") appeals the district court's order of February 20, 2002, which affirmed the bankruptcy court's judgment of February 9, 2001. The district court held that United Financial Group, Inc.'s ("United") lien on the collateral at issue, a Nakamura TW 10-4 Multi Axis Lathe, serial number W104807 ("Lathe"), had priority over Textron's lien on the Lathe. The court concluded that United was first to perfect its security...
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