MEMORANDUM ORDER
BUA, District Judge.
This case is before the court on appeal from United States Bankruptcy Court. For the reasons stated herein, appellant's petition for relief pursuant to 11 U.S.C. § 303(h)(1) is denied, and the decision of the Bankruptcy Court is affirmed.
I. FACTS
Appellants, Frank and Annie Taylor (debtors), entered into a contract with appellees, Norm's Heating and Air...
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