MEMORANDUM OF DECISION AND ORDER
COSTANTINO, District Judge.
Three bankruptcy appeals which arise out of the financial collapse of Ronald J. Parr and Alfred R. Parr (the "Parrs") and their wholly owned corporation, Parr Meadows Racing Association, Inc. (the "Association") are now before this court. The saga of the Parrs and the creditors of the Parrs, including the Flushing Savings Bank (the "Bank"), has been told and retold before Bankruptcy Judge Hall...
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