FINDINGS OF FACT, CONCLUSIONS OF LAW AND MEMORANDUM OPINION
THOMAS E. BAYNES, Jr., Bankruptcy Judge.
THE MATTERS under consideration in this adversary proceeding are 1) the Second Amended Complaint for Turnover filed by Plaintiff, Roy Loudermilk, (Trustee), against Defendant, Levine, Hirsch, Segall & Northcutt, P.A., and 2) Defendant's counterclaim. The Court reviewed the record, received testimony, heard argument of counsel, and finds as follows:
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