MEMORANDUM OPINION
MARTIN V.B. BOSTETTER, Jr., Bankruptcy Judge.
The debtor was a residential builder. At issue are three claims arising out of contracts for new homes for which the debtor collected deposits from the purchasers but never completed the houses.
Following the filing by the debtor of a voluntary petition under Chapter 11 of Title 11 of the United States Code (hereafter the "Bankruptcy Code"), three couples who had contracted to purchase...
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