MEMORANDUM OPINION
MENTZ, District Judge.
This matter comes before this Court on appeal from the Bankruptcy Court of the Eastern District of Louisiana. Oral argument was heard on June 3, 1986 and at that time the Court took the appeal under submission. The Court has now considered the memoranda submitted in this matter and, based on the record and the law, concludes that the Bankruptcy Court's ruling should be AFFIRMED...
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