MEMORANDUM AND ORDER
NEALON, Chief Judge.
Harold and Merle Jacobs ("Defendants") filed a petition for review of an Order in Bankruptcy which required defendants to turn over certain properties or their fair equivalent value to the trustees in bankruptcy. See Civil No. 85-1221. Jerome and Sherry Jacobs ("Debtors") appeal the Bankruptcy Court's denial of their discharge pursuant to 11 U.S.C. § 727(a)(2)(A).
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