MEMORANDUM OPINION
GLEN M. WILLIAMS, District Judge.
This case is presently before the court on cross-appeals from the decision of the United States Bankruptcy Court for the Western District of Virginia.
The underlying facts are as follows. James R. Nuckolls and his wife, Judy M. Nuckolls, ("the Nuckolls") owned and operated Jim and Judy's Family Restaurant ("the Restaurant") in Grundy, Virginia for a brief time until December 1983. In November 1982...
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