OPINION
MARY P. GORMAN, Bankruptcy Judge.
This matter comes before the Court for decision on the issue of whether the Defendant, Capital Crossing Bank ("Capital Crossing") has a valid, perfected security interest in certain assets of the Plaintiff, Duesterhaus Fertilizer, Inc. ("Duesterhaus"). This matter is a core proceeding pursuant to 28 U.S.C. § 157(K) to determine the validity, extent, or priority of a lien.
Duesterhaus is an Iowa corporation...
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