MEMORANDUM OF DECISION
JOHN K. PEARSON, Bankruptcy Judge.
In this adversary proceeding, motions for partial summary judgment have been filed by both the plaintiff trustee and the defendants. The trustee in bankruptcy, J. Michael Morris (hereinafter "Morris"), appears personally. The defendants, Jack B. Muir Irrevocable Trust, Jack B. Muir (hereinafter "debtor" or jointly, "debtors") and Scott Muir, Trustees of the Jack B. Muir Irrevocable Trust, appear by...
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