MEMORANDUM OPINION
KOCORAS, District Judge:
This appeal by Cemco, Inc. ("Cemco"), a creditor of the debtor's estate, concerns the May 16, 1985, and June 27, 1986, orders of Bankruptcy Judge Schwartz declaring that the debtor, Howard National, the bankruptcy estate, and the trustee, Lawrence Cooper have no right, title or interest in and to a certain installment note, known as the "Westernaire Note" (the "Note"). Cemco contends that the subject matter jurisdiction...
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