MEMORANDUM OPINION ON CROSS-MOTIONS FOR SUMMARY JUDGMENT
ARTHUR J. SPECTOR, Bankruptcy Judge.
This matter is before the Court on the parties' cross-motions for summary judgment. This is a core matter pursuant to 28 U.S.C. § 157(b)(2)(K) and the following constitutes our findings of fact and conclusions of law as required by Bankruptcy Rule 7052. The facts are not in dispute and are as follows.
In 1984, the debtors purchased a 1985 GMC pickup...
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