MEMORANDUM AND ORDER
ROBERT L. EISEN, Bankruptcy Judge.
This matter was heard on cross motions for summary judgment filed by Louis W. Levit, Trustee (trustee) and Assurance Agency, Ltd. (Assurance). The Court having carefully considered the pleadings and memoranda filed herein as well as documents, affidavits and evidence submitted therewith and having heard the oral arguments of both parties, does hereby grant plaintiff's motion for summary judgment and...
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