United States Bankruptcy Court, E.D. Virginia November 21, 2000, 19-30579 (South Independence, Inc. v. United States (In Re South Independence, Inc.))

Memorandum Opinion and Order

STEPHEN C. ST. JOHN, Bankruptcy Judge.

This matter came upon the debtor’s Complaint to Determine the Extent, Priority and Validity of Liens, and to Authorize Distribution. The parties involved have stipulated to most of the facts. With no major facts in contention, both parties filed summary judgment motions and memoran-da in support thereof.