MEMORANDUM AND ORDER
BECHTLE, District Judge.
Presently before the court is an appeal from a final order of the United States Bankruptcy Court for the Eastern District of Pennsylvania. This court has jurisdiction over this matter pursuant to 28 U.S.C. § 1334. For the reasons stated herein, the final order of the bankruptcy court will be affirmed.
I. FACTS
The parties have stipulated to the facts.
On July 6, 1981, Benjamin and...
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