OPINION AND ORDER AFFIRMING BANKRUPTCY COURT'S OPINION REGARDING SUFFICIENCY OF COLLATERAL DESCRIPTION IN FINANCING STATEMENT
GERALD E. ROSEN, Chief Judge.
I. INTRODUCTION
In the present appeal arising from a Chapter 11 bankruptcy proceeding, Debtor/Appellant D & L Equipment Inc. challenges a December 1, 2010 opinion and accompanying December 9, 2010 order in which the Bankruptcy Court ruled that a Uniform Commercial...
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