In Re Viking Company, Inc.

MEMORANDUM OPINION

NEESE, District Judge.

This is a review of the order of October 18, 1973 of a bankruptcy judge concerning the respective priority rights of Associates Capital, Inc. (Associates), an admitted mortgage holder, and five asserted furnishers’ and materialmen’s claimants, to a portion of a fund realized from the sale of real property belonging to the bankruptcy estates. 11 U.S.C. § 67. Such rights are determinable on the basis of whether such asserted lien-claimants perfected and preserved their materialmen’s or furnish-er’s respective liens as provided by the respectively…