MEMORANDUM OPINION
KOCORAS, District Judge:
Before the court is William N. Rosteck's and Joyce M. Rosteck's ("Appellees") Motion for Reconsideration of this court's memorandum opinion docketed December 23, 1988.
DISCUSSION
On December 23, 1988, this court entered an order which reversed and remanded the ruling of Bankruptcy Judge Katz....
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