MEMORANDUM
LEIGHTON, District Judge.
Sanford J. Brown and Gloria Lynn Brown (the "Browns") appeal from the confirmation of a plan of reorganization entered by the bankruptcy court. They had organized Brown's Industrial Uniforms in 1965 and owned all its capital stock until 1978 when Allen D. Farkas and Eleanor Farkas ("Farkas") acquired a 50 percent interest in the corporation. In 1982, the Browns sold their remaining shares to Brown's Industrial Uniforms...
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