RULING ON APPEAL
JOSÉ A. CABRANES, District Judge:
This adversary proceeding in bankruptcy was commenced under the caption In re Gwendolyn Elaine Gibbs by a complaint filed July 28, 1980 in the United States Bankruptcy Court for the District of Connecticut. Trial to the court was thereafter held. On March 5, 1981 the Bankruptcy Court (Krechevsky, J.) filed a Memorandum and Order ("Mem.") ruling on plaintiff's claims,
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