MEMORANDUM OPINION and ORDER
JENKINS, District Judge.
Appellants appeal an Order of the United States Bankruptcy Court for the District of Utah denying their Motion to Dismiss and/or Abstain and Motion for Judgment on the Pleadings. Oral arguments were heard on October 14, 1983. After careful consideration of the oral arguments and briefs, the Court enters the following Memorandum Opinion and Order.
FACTUAL AND PROCEDURAL BACKGROUND
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